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.
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.
Institution Nexus Standards