ISSB-IFRS-S1-S2

ISSB IFRS standards durabilite global.

Définition

IFRS S1 General Requirements : 4 pillars governance, strategy, risk management, metrics and targets (TCFD-aligned), connected to financial statements, materiality investor-oriented, prospective view risks-opportunities. IFRS S2 Climate-related Disclosures : Industry-based metrics derived from SASB, Scope 1-2-3 emissions disclosure obligatoire, scenario analysis. Adoption initial 2024-2025 : Brazil mandates 2026, Japan mandates 2027, EU compatibility via interoperability. ISSB Adoption Progress Tracker.

Origine

ISSB cree par IFRS Foundation novembre 2021 COP26 Glasgow ; IFRS S1 et IFRS S2 publie 26 juin 2023 ; entree applicable periodes 1 janvier 2024+.

Exemple en contexte

ICBC Bank Brazil prepare premier rapport ISSB IFRS S1+S2 pour fiscal year 2024 ; reporting Scope 1-2-3, transition plan climate, integration avec IFRS Accounting Standards.

Termes liés

• SASB — integre dans IFRS S2.