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Glossary term

IFRS S2

The ISSB’s climate-related disclosure standard, issued in June 2023 and effective for annual periods beginning on or after 1 January 2024, covering climate-related physical and transition risks and opportunities.

The ISSB’s climate-related disclosure standard, issued in June 2023 and effective for annual periods beginning on or after 1 January 2024, covering climate-related physical and transition risks and opportunities.

Institution GCRI