Investor Presentaiton
Take-home message
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On June 2023, the ISSB of IFRS published IFRS S1 and IFRS S2 Standards, which are effective
for reporting periods beginning on or after 1 January 2024. Each IFRS Sustainability Disclosure
Standard includes Governance, Strategy, Risk Management, Metrics and Targets pillars.
IFRS S1/S2 partially or fully merged with the SASB and TCFD standards, while complementing
and partially matching with the provisions of GRI and ESRS standards.
IFRS S1 requires companies to identify and disclose information on material sustainability-
related risks and opportunities that could impact their business model, strategy, or cash flows.
According to the provisions of IFRS S2, the company should:
use climate-related scenario analysis to assess its climate resilience and consider climate
opportunities, transition and physical climate risks.
prioritise climate-related risks and integrate them into its overall risk management process.
disclose information about the anticipated and current effects of climate-related risks and
opportunities on its financial position, performance, and cash flows.
perform asset impairment testing considering the effects of climate change
disclose cross-industry, industry-based climate-related metrics and climate-related targets.
Part of the leading companies worldwide are already disclosing information that comply with the
requirements of IFRS S1/S2.
9 August 2023
How to prepare a report in compliance with IFRS S1/S2?
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