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IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information sets out the general requirements for a company to disclose information about its sustainability‑related risks and opportunities that is useful to users of general purpose financial reports in making decisions relating to providing resources to the company.
IFRS S2 Climate-related Disclosures sets out the requirements for a company to disclose information about its climate-related risks and opportunities, while building on the requirements described in IFRS S1. IFRS S2 integrates the recommendations of the Task Force on Climate-related Financial Disclosures and requires the disclosure of information about both cross-industry and industry‑specific climate-related risks and opportunities.