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Glossary term

IFRS S2

The ISSB standard on climate-related disclosures, issued in June 2023 and used with IFRS S1; effective for annual periods beginning on or after 1 January 2024.

The ISSB standard on climate-related disclosures, issued in June 2023 and used with IFRS S1; effective for annual periods beginning on or after 1 January 2024.

Institution Nexus Standards