Climate-related DisclosuresJune 2023IFRS S2IFRS® Sustainability Disclosure StandardInternational Sustainability Standards BoardIFRS S2Climate-related DisclosuresIFRS S2 Climate-related Disclosures together with its accompanying documents is issued bythe International Sustainability Standards Board (ISSB).Disclaimer: To the extent permitted by applicable law, the ISSB and the IFRS Foundation(Foundation) expressly disclaim all liability howsoever arising from this publication orany translation thereof whether in contract, tort or otherwise to any person in respect ofany claims or losses of any nature including direct, indirect, incidental or consequentialloss, punitive damages, penalties or costs.Information contained in this publication does not constitute advice and should not besubstituted for the services of an appropriately qualified professional.© IFRS Foundation 2023Reproduction and use rights are strictly limited to personal non-commercial use, such ascorporate disclosure.Any other use, such as – but not limited to – reporting software, investment analysis,data services and product development is not permitted without written consent. Pleasecontact the Foundation for further details at sustainability_licensing@ifrs.org.All rights reserved.The Foundation has trade marks registered around the world (Marks) including ‘IAS®’,‘IASB®’, the IASB® logo, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo, ‘IFRS for SMEs®’, the IFRS for SMEs®logo, ‘International Accounting Standards®’, ‘International Financial ReportingStandards®’, the ‘Hexagon Device’, ‘NIIF®’, ‘SIC®’ and SASB®. Further details of theFoundation’s Marks are available from the Foundation on request.The Foundation is a not-for-profit corporation under the General Corporation...
