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The IFRS Foundation has published a new guidance document Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2 as part of its commitment to supporting the implementation of IFRS Sustainability Disclosure Standards (ISSB Standards). The document builds on disclosure-specific material developed by the Transition Plan Taskforce (TPT), for which the IFRS Foundation took responsibility in 2024.
The guidance:
- supports entities applying IFRS S2 Climate-related Disclosures;
- is designed to enable entities to provide high-quality information about their climate-related transition when applying IFRS S2; and
- covers disclosures about any ‘transition plan’ an entity has, including both mitigation and adaptation efforts.
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