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The International Sustainability Standards Board (ISSB) has published the Exposure Draft IFRS S2 Climate-related Disclosures (Climate Exposure Draft) builds upon the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and incorporates industry-based disclosure requirements derived from SASB Standards.

The ISSB welcomes views from stakeholders who can submit responses to the Climate Exposure Draft in one of two ways:

The ISSB welcomes broad stakeholder feedback on its proposals to inform its redeliberations to commence in the second half of 2022. The ISSB has made available an online survey as an alternative to the comment letter process to support stakeholders in submitting feedback. Further information about the survey’s functionality is included within its introduction.

The Climate Exposure Draft is open for comment until 29 July 2022.

Login/register to submit a comment letter
Document Title
Exposure Draft IFRS S2 Climate-related Disclosures
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Survey: Exposure Draft Climate-related Disclosures
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Illustrative Guidance on Exposure Draft IFRS S2 Climate-related Disclosures
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Basis for Conclusions on Exposure Draft IFRS S2 Climate-related Disclosures
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Appendix B—Industry-based disclosure requirements
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公開草案 IFRS S2号「気候関連開示」[案]
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公開草案 IFRS S2号「気候関連開示」[案] に関する例示的ガイダンス
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公開草案 IFRS S2号「気候関連開示」[案] に関する結論の根拠
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付録B-産業別開示要求
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国际财务报告可持续披露准则第2号——气候相关披露[草案]
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征求意见稿 IFRS®可持续披露准则 说明指引 国际财务报告可持续披露准则第2号——气候相关披露[草案]
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征求意见稿 IFRS®可持续披露准则 结论基础 国际财务报告可持续披露准则第2号——气候相关披露[草案]
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征求意见稿 国际财务报告可持续准则第2号——气候相关披露[草案] 附录二——行业披露要求
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征求意见稿——简介IFRS® 可持续披露准则 国际财务报告可持续披露准则第1号[草案] 可持续相关财务信息披露一般要求 国际财务报告可持续披露准则第2号[草案] 气候相关披露
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比较《国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求》[草案]、《国际财务报告可持续披露准则第2号——气候相关披露》[草案]与技术准备工作小组样稿
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比较《国际财务报告可持续披露准则第2号——气候相关披露》[草案]与《气候相关财务信息披露工作组建议报告》
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Proyecto de Norma NIIF S2 Información a Revelar relacionada con el Clima
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Exposé-sondage IFRS S2 Informations à fournir en lien avec les changements climatiques
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공개초안 IFRS® 지속가능성 공시 기준 IFRS S2 기후 관련 공시 [초안]
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