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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
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Overview webcast: IFRS S2 Climate-related Disclosures
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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.
Access the presentation slides in:
- Arabic;
- Chinese;
- Japanese;
- Korean; and
- Portuguese.
Captions in other languages can be turned on by clicking the CC button near the bottom-right side of the video.
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