INTISSBIFRS S2StandardIn force

Climate-related Disclosures

ISSB sustainability disclosure standard covering governance, strategy, risk management, and climate-related metrics including Scope 1, 2, and 3 GHG emissions.

Last changed 10 months ago.

Lifecycle

Effective01 Jan 2024
Last change19 Aug 2025

The IFRS Sustainability Disclosure Standard requiring entities to disclose climate-related risks and opportunities.

Source

https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures.html

Canonical document at the regulator. Always cite this URL — not the RegWatch detail page — in compliance evidence.

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