IFRS S2-Overview webcast

This webcast focuses on IFRS S2 Climate-related Disclosures and its requirements for disclosure of material information about climate-related risks and opportunities, including physical and transition risks.
ISSB Vice-Chair Sue Lloyd articulates how IFRS S1 and IFRS S2 work together, and how IFRS S2 builds on requirements in IFRS S1 by setting out requirements for a company to disclose both cross-industry and industry-specific information about climate-related risks and opportunities.