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Climate resilience and climate related scenario analysis requirements in IFRS S2

account_balance International Financial Reporting Standards Foundation business IFRS Foundation place London

In this webcast, Veronika Pountcheva (ISSB member) and Tim Kasim (ISSB technical staff) explain the requirements in IFRS S2 on disclosing information about climate resilience and the use of climate-related scenario analysis, including the proportionality mechanisms that enable entities to select an approach to scenario analysis that is commensurate with their circumstances.