1 result — Climate Insights Directory

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DateDocumentOrganization and typeRegions

TCFD vs. NIIF S2 ¿Qué cambia en la divulgación climática con el paso de TCFD a NIIF S2?
This guide by Transforma explains the transition from the Task Force on Climate-related Financial Disclosures (TCFD) recommendations to the IFRS S2 (NIIF S2) standard. It details how IFRS S2 replaces and expands upon TCFD by requiring greater granularity in governance, the inclusion of transition plans in strategy, more detailed risk and opportunity management processes, and industry-specific metrics aligned with SASB standards.
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This summary is written by a language model reading the source document. It is not the publisher's words and is not a substitute for the original.
Themes: climate-related financial disclosure ifrs s2 tcfd ghg emissions transition planning
+1 more
climate risk management
Transforma
Document type: Guide

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