This webcast focuses on IFRS S2 Climate-related Disclosures and its requirements for
disclosure of material information about climate-related risks and opportunities,
including physical and transition risks.
ISSB Vice-Chair Sue Lloyd articulates how IFRS S1 and IFRS S2 work together, and how IFRS
S2 builds on requirements in IFRS S1 by setting out requirements for a company to
disclose both cross-industry and industry-specific information about climate-related
risks and opportunities.