Independent reference · December 2025 text · September 2026

IFRS S2

Climate-related disclosures, read paragraph by paragraph.

Open the paragraph map or go straight to ¶10 →

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Every requirement has an address.

Next — the paragraph map

01 · The map

IFRS S2, block by block.

The Standard runs to 37 numbered paragraphs and three appendices, and every requirement sits in one of six structural blocks.

Pick a block to see its range and what it asks for.

The Standard, block by blockpick a block

Ranges are the Standard’s own. ¶¶29A–29C sit outside the 1–37 run: the ISSB added them in December 2025.

Why the number matters more here than usual

The same numbering carries into UK SRS S2, so a paragraph reference is portable between the two standards.

A reference without its standard is ambiguous. A reference with it is checkable in one click.

IFRS S2, December 2025The complete paragraph-numbered text, free and without a sign-in The Standard’s own pageIssuance, effective date under ¶C1, and the TCFD and SASB lineage The original 2023 textKept for comparison. Same numbers in the body, different ones in the appendices The issuance announcementThe ISSB’s own notice that IFRS S1 and IFRS S2 had been issued

Read next IFRS S1 UK SRS S2 IFRS S1 and S2

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Four pillars, and they are not evenly sized.

Next — the pillars by paragraph range

Paragraph weight, by pillar¶5 to ¶37

Bar width is the number of numbered paragraphs in each pillar. Strategy carries sixteen; governance carries three.

TCFD final recommendationsJune 2017 — the four pillars IFRS S2 is “consistent with” SASB StandardsThe industry-based disclosure topics ¶12 sends you to

Read next The four pillars What TCFD is The TCFD framework

02 · Structure

The four pillars, and their ranges.

Governance ¶¶5–7 · Strategy ¶¶8–23 · Risk management ¶¶24–26 · Metrics and targets ¶¶27–37.

Strategy is sixteen paragraphs. Risk management is three.

“Consistent with”, and then more

The IFRS Foundation’s own word for the TCFD relationship is “consistent with”, not “fully incorporates”.

IFRS S2 then asks for three things TCFD does not: industry-based metrics, planned use of carbon credits, and financed emissions.

One paragraph of this Standard is answered well on the open web, and it is not the one people ask about most.

Descend into the paragraphs, one at a time.

¶6 governance — ¶10 and the four things it asks for — ¶29(f) and the price you have to print — the emissions limb — and what the ISSB changed in December 2025.

∴

Start where the board sits.

Next — ¶6, governance

¶6, limb by limb(a) and (b)

¶5 states the objective; ¶6 is the operative list. ¶7 then tells you not to duplicate what IFRS S1 already covers.

IFRS S2 ¶¶5–7The governance objective, the list, and the anti-duplication rule

IFRS S2 paragraph 6.

¶6(a) requires the entity to identify the body or individual responsible, not describe one in the abstract.

Five things about that body, and one of them reaches executive pay.

The limb that surprises people

¶6(a)(v) covers target-setting oversight and asks whether performance metrics are in remuneration policies, cross-referring to ¶29(g).

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Now the paragraph most people actually look up.

Next — ¶10, and its four limbs

04 · The one people ask about

IFRS S2 paragraph 10, limb by limb.

¶10 sits inside the strategy pillar and asks for four things about every climate-related risk and opportunity.

Three of them are routinely done. The fourth is routinely skipped, and it is the one that makes the other three checkable.

Does your ¶10 disclosure hold?four limbs

Each check is one lettered limb of ¶10. The Standard says “Specifically, the entity shall” and then lists all four.

(a) and (b) — describe, then classify

Describe the risks and opportunities that could reasonably be expected to affect the entity’s prospects, then say of each risk whether it is physical or transition.

“Prospects” is the Standard’s shorthand for what ¶2 names: effects on the entity’s cash flows, its access to finance or cost of capital.

(c) — and put a horizon on each one

For each risk and opportunity, specify over which time horizons the effects could reasonably be expected to occur.

“Short, medium or long term” means nothing until (d) makes you say what those are.

(d) — the limb most summaries leave out

Explain how the entity defines short, medium and long term, and how those definitions link to the planning horizons it actually uses for strategic decision-making.

That last clause is the teeth: the horizons in the climate disclosure have to be the horizons the business actually plans on.

And two paragraphs that qualify it

¶11 sets the evidence standard — all reasonable and supportable information available without undue cost or effort.

¶12 requires the entity to refer to and consider the industry-based disclosure topics in the Industry-based Guidance.

IFRS S2 ¶¶10–12The four limbs, the evidence standard, and the industry-topics cross-reference IFRS S1The general requirements ¶10 sits under

Read next UK SRS S2 Against TCFD UK SRS against IFRS

One metric asks for a number you publish nowhere else.

Next — ¶29(f)

05 · Internal carbon prices

IFRS S2 paragraph 29(f).

¶29 lists seven cross-industry metric categories. (f) is internal carbon prices, and it has two limbs.

¶29’s seven categories(a) to (g)

Seven categories, lettered (a) to (g). Two of them — (f) and (g) — ask for a figure most entities have never published.

(f)(i) — whether and how you use one

An explanation of whether and how the entity is applying a carbon price in decision-making, with the Standard’s own examples: investment decisions, transfer pricing and scenario analysis.

(f)(ii) — and the price itself

The price for each metric tonne of greenhouse gas emissions the entity uses to assess the costs of its emissions.

Not a range, not a methodology. The price per tonne.

What the Standard means by the term

Appendix A defines an internal carbon price as a price used to assess the financial implications of changes to investment, production and consumption patterns.

¶31 then sends you to ¶¶B64–B65 for the application guidance on (b) to (g).

The neighbour that catches people

¶29(g) asks for the percentage of executive management remuneration recognised in the period that is linked to climate-related considerations.

¶6(a)(v) points at it from the governance pillar, so the two have to agree.

IFRS S2 ¶29(f), ¶29(g), ¶31The two limbs, the remuneration neighbour, and the guidance pointer IFRS S2 Appendix A“Internal carbon price” as the Standard defines it

Read next UK SRS S2 Carbon management software

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Then the limb everyone knows about.

Next — ¶29(a), emissions

¶29(a), sub-limb by sub-limb(i) to (vi)

Six sub-limbs. The measurement basis is fixed by (ii) unless a jurisdiction or exchange requires otherwise.

GHG Protocol Corporate Standard (2004)The measurement basis ¶29(a)(ii) fixes GHG Protocol Scope 3 Standard (2011)The category list ¶29(a)(vi)(1) points at

Read next Scope 3 under UK SRS UK SRS S2

06 · The emissions limb

IFRS S2 paragraph 29(a).

Absolute gross emissions for the reporting period, in metric tonnes of CO₂ equivalent, classified as Scope 1, 2 and 3.

Absolute and gross. Not net, and not intensity alone.

The disaggregation people miss

¶29(a)(iv) requires Scope 1 and 2 to be split between the consolidated accounting group and other investees.

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Three scopes, and one of them is a category list.

Next — Scope 1, 2 and 3

What each scope asks for¶29(a)(i)–(vi)

Scope 2 carries an extra duty the other two do not: a location-based figure alongside the headline.

PCAF, and financed emissionsThe Category 15 methodology ¶29(a)(vi)(2) reaches

Scope 1, 2 and 3 under ¶29(a).

Scope 2 is the one with an extra limb: ¶29(a)(v) also requires the location-based figure.

Scope 3 is not one number. It is a statement of which categories you included.

And financed emissions if you are a financial institution

¶29(a)(vi)(2) requires additional information about financed emissions for asset management, commercial banking and insurance.

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One paragraph makes scenario analysis compulsory.

Next — ¶22, climate resilience

08 · Resilience

IFRS S2 paragraph 22.

¶22 requires the entity to use climate-related scenario analysis to assess its climate resilience.

It is not offered as an option, and the approach must be commensurate with the entity’s circumstances.

Does your scenario disclosure meet ¶22?four checks

¶22(b) asks how and when the analysis was carried out, which is a disclosure about the process, not only its output.

What ¶22(b)(i) asks about the inputs

Which scenarios were used and where they came from, whether the range was diverse, whether they addressed transition or physical risks, whether one aligned with the latest international agreement on climate change, why each was relevant, the time horizons, and the scope of operations covered.

“We ran a 1.5°C scenario” answers one item on that list.

And the reporting period it was done in

¶22(b)(iii) requires the reporting period in which the analysis was carried out, which stops a three-year-old scenario being presented as current.

IFRS S2 ¶22Climate resilience, and the scenario-analysis requirement

What changed in December 2025.

¶¶29A to 29C were added, letting an entity limit Category 15 to its financed emissions.

These are the ISSB’s changes. UK endorsement did not make them.

Why the attribution matters

UK SRS S2 is based on IFRS S2 as amended in December 2025, so the amended paragraphs arrive in the UK standard already made.

That is the Standard. What remains is what the United Kingdom did with it, and what that means for anyone reporting here.

Rise to how IFRS S2 becomes UK SRS S2.

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The UK endorsed it, and changed four things.

Next — how it becomes UK SRS S2

10 · Endorsement

How IFRS S2 becomes UK SRS S2.

Annex A of the government’s consultation response maps every difference, and states its own scoping rule: where a requirement is not in the table, there is no difference.

Annex A, row by rowS2 differences

Paragraph numbers move between the two standards in the appendices but not in the body, so a body reference is portable and an appendix reference is not.

The one place the UK is stricter

¶B59A was added to require an entity to explain why it could not disclose financed emissions in line with ¶B59, where it judged that impracticable.

Every other UK change is permissive. B59A runs the other way.

And the asymmetry in the reliefs

UK SRS S2 ¶C3 keeps its first-period limit; ¶C4, the Scope 3 relief, has no time limit at all.

So “the C4 relief expires after year one” is true of IFRS S2 and false of UK SRS S2.

Consultation response, Annex AThe complete S2 mapping, and the scoping rule that makes it exhaustive UK SRS S1 and S2Issued 25 February 2026 The UK SRS S2 recordWhere the UK-side provisions are held and cited

Read next UK SRS S2 UK SRS against IFRS IFRS S1 and S2

So does any of it apply to you today?

Next — its status in the UK

From issue to obligationfour steps

IFRS S2 has an effective date of its own. UK SRS S2 does not, and that difference is visible in one sentence.

FCA CP26/5Proposed, consultation closed 20 March 2026; Policy Statement due autumn 2026

Where IFRS S2 stands in the UK.

IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024, under its own ¶C1.

UK SRS S2 has no effective date. The government removed it.

What that leaves

The FCA has consulted on requiring listed companies to report against UK SRS S2, and its Policy Statement was still unpublished as this page was written.

Every requirement has a number.
Ask for the number.

12 · Against TCFD

IFRS S2 and the TCFD.

The IFRS Foundation’s own word is “consistent with” the four core recommendations and eleven recommended disclosures.

The Task Force fulfilled its remit and disbanded in 2023, and monitoring passed to the IFRS Foundation.

“Fully incorporates” is the wrong word, because IFRS S2 asks for more.

It adds industry-based metrics, planned use of carbon credits, and financed emissions — none of which the TCFD recommendations require.

13 · Against the ESRS

IFRS S2 and the European standards.

IFRS S2 applies a single, financial test: effects on cash flows, access to finance or cost of capital, per ¶2.

The European standards add an impact limb on top of a financial limb worded almost identically.

Neither test is “enterprise value”. That phrase appears in neither standard.

The revised ESRS were adopted on 3 July 2026 and apply to financial years beginning on or after 1 January 2027, so any comparison should say which ESRS version it used.

EFRAGThe ESRS technical adviser’s hub European Commission, 3 July 2026The adoption announcement. Cite the delegated act for when the measures apply

— · Elsewhere

Adoption beyond the UK.

IFRS S2 is a global baseline that jurisdictions adopt, endorse or adapt individually rather than a directly applicable law.

The United Kingdom’s route was endorsement into UK SRS S2, with the differences mapped in Annex A.

A jurisdiction count is a number with a date attached. This page gives you the list instead.

The figures in circulation are dated and the cluster record holds none it can stand behind, so the tracker below is linked rather than summarised.

Use by jurisdictionThe IFRS Foundation’s own maintained tracker — a list rather than a number IFRS sustainability reportingLabelled secondary source, carried from the outgoing page’s record

— · Next

Where to go next.

If you arrived looking up one paragraph, these are the pages that carry the rest.

The standards IFRS S1 IFRS S1 and S2 UK SRS S2 The four pillars

Comparisons UK SRS against IFRS Against TCFD What TCFD is The ESRS

In practice Scope 3 CSRD and the UK The ISSB The TCFD framework

— · Questions

IFRS S2: questions readers ask.

What is IFRS S2?

IFRS S2 Climate-related Disclosures is the ISSB's climate standard, issued in June 2023 and effective for annual reporting periods beginning on or after 1 January 2024. It requires an entity to disclose the climate-related risks and opportunities that could reasonably be expected to affect its cash flows, access to finance or cost of capital, structured across four core content areas carried from the TCFD recommendations.

What does IFRS S2 paragraph 6 require?

Paragraph 6 is the governance disclosure requirement, and it sets out what an entity must disclose to meet the governance objective stated in paragraph 5. Paragraph 6(a) requires the entity to identify the governance body or individual responsible for oversight of climate-related risks and opportunities, then explain how that responsibility is reflected in terms of reference and mandates, how the body determines whether the appropriate skills and competencies are available or will be developed, how and how often it is informed, how it takes climate-related risks and opportunities into account when overseeing strategy, major transactions and risk management, and how it oversees target-setting and monitors progress — including whether and how related performance metrics are included in remuneration policies, which cross-refers to paragraph 29(g). Paragraph 6(b) covers management's role: whether it is delegated to a specific position or committee and how that oversight is exercised, and whether management uses controls and procedures to support the oversight and how those integrate with other internal functions.

What does IFRS S2 paragraph 10 require?

Four things, not two. The stem requires an entity to disclose information that enables users of general purpose financial reports to understand the climate-related risks and opportunities that could reasonably be expected to affect its prospects, and then names four specific duties. Paragraph 10(a) is to describe those risks and opportunities. Paragraph 10(b) is to explain, for each climate-related risk identified, whether the entity considers it a “climate-related physical risk” or a “climate-related transition risk” — a classification duty, risk by risk. Paragraph 10(c) is to specify, for each risk and opportunity, over which time horizons — short, medium or long term — the effects could reasonably be expected to occur. Paragraph 10(d) is to explain how the entity defines ‘short term’, ‘medium term’ and ‘long term’ and how those definitions are linked to the planning horizons it uses for strategic decision-making. Most summaries of paragraph 10 carry (a) and (c) and drop (b) and (d), which are the two that are hardest to satisfy: they ask the entity to commit to a classification and to a definition, and to tie the definition back to how it actually plans.

Does IFRS S2 require internal carbon price disclosure?

Yes, and the requirement is paragraph 29(f), one of the seven cross-industry metric categories in paragraph 29. It has two limbs. Paragraph 29(f)(i) requires an explanation of whether and how the entity is applying a carbon price in decision-making — the Standard gives investment decisions, transfer pricing and scenario analysis as its own examples. Paragraph 29(f)(ii) requires the price for each metric tonne of greenhouse gas emissions the entity uses to assess the costs of its greenhouse gas emissions. Two points are commonly missed. The first limb is framed as “whether and how”, so an entity that applies no internal carbon price still has something to say under it. The second limb asks for the price the entity uses to assess its own emissions costs, which is not necessarily a market price or a shadow price published elsewhere.

Is scenario analysis mandatory under IFRS S2?

Yes. Paragraph 22 states that the entity shall use climate-related scenario analysis to assess its climate resilience. What scales is the depth, not the obligation: the proportionality test — reasonable and supportable information available without undue cost or effort — sits in Appendix B paragraph B8, not in paragraph 22 itself.

What does IFRS S2 require for emissions?

Absolute gross Scope 1, 2 and 3 greenhouse gas emissions, measured in accordance with the GHG Protocol Corporate Standard (2004) unless a jurisdiction requires a different method. Scope 2 is disclosed on a location-based basis. Scope 3 covers the fifteen GHG Protocol categories where material, with an additional requirement attached to Category 15 for asset management, commercial banking and insurance activities.

What is the difference between IFRS S2 and TCFD?

IFRS S2 is built on the TCFD recommendations and keeps their four-pillar architecture, but the requirements are heavier: scenario analysis is required rather than recommended, Scope 3 is required where material, industry-based metrics must be referred to and considered under paragraph 12, and the measurement basis is specified. The TCFD was disbanded in October 2023 and the IFRS Foundation took over monitoring climate-disclosure progress.

Is IFRS S2 mandatory in the UK?

Not yet, and not directly. The UK version is UK SRS S2, published by DBT on 25 February 2026 for voluntary use. FCA CP26/5 proposes making it mandatory for in-scope listed companies for accounting periods beginning on or after 1 January 2027, but the FCA's Policy Statement was still unpublished as at 5 August 2026 — so the mandatory application remains a proposal rather than a rule.

When did IFRS S2 become effective?

For annual reporting periods beginning on or after 1 January 2024, with early application permitted provided IFRS S1 was applied at the same time. The December 2025 amendments to the greenhouse gas disclosure requirements take effect for reporting periods beginning on or after 1 January 2027.

What changed in the December 2025 amendments?

The ISSB issued Amendments to Greenhouse Gas Emissions Disclosures on 11 December 2025, effective for reporting periods beginning on or after 1 January 2027 with early application permitted. They permit limiting Category 15 to financed emissions (paragraph 29A), add a new requirement to disclose total Category 15 emissions and the financed-emissions subtotal within it (paragraph 29C), extend the jurisdictional reliefs for measurement method and global warming potential values, and remove the requirement to use GICS specifically when disaggregating financed emissions.

Which paragraph of IFRS S2 requires internal carbon price disclosure?

Paragraph 29(f). Internal carbon prices are the sixth of the seven cross-industry metric categories listed in paragraph 29, which sits in the metrics and targets pillar — not in strategy, and not in the scenario-analysis paragraphs, which is where it is most often looked for. The full list in paragraph 29 runs: (a) greenhouse gases, (b) climate-related transition risks, (c) climate-related physical risks, (d) climate-related opportunities, (e) capital deployment, (f) internal carbon prices, and (g) remuneration.

What price does IFRS S2 paragraph 29(f) ask you to disclose?

Paragraph 29(f)(ii) asks for the price for each metric tonne of greenhouse gas emissions the entity uses to assess the costs of its greenhouse gas emissions. It is the entity’s own working figure, expressed per tonne, and the test is what the entity uses — not what a carbon market quoted, and not a number adopted for the disclosure alone.

Does paragraph 29(f) apply if we do not use an internal carbon price?

The first limb still reaches you. Paragraph 29(f)(i) requires an explanation of whether and how the entity is applying a carbon price in decision-making, so “whether” is itself part of the disclosure. The second limb, the price per tonne, has nothing to attach to if no price is applied. Note also that paragraph 31 directs an entity preparing disclosures under paragraph 29(b) to (g) to refer to paragraphs B64 to B65, so the application guidance is part of the requirement rather than optional reading.

Does IFRS S2 paragraph 10 require you to classify each risk as physical or transition?

Yes. Paragraph 10(b) requires an entity to explain, for each climate-related risk it has identified, whether it considers that risk to be a “climate-related physical risk” or a “climate-related transition risk”. Both terms are defined in Appendix A. It is a per-risk explanation rather than a portfolio-level statement, and it is the limb most often left out of summaries of paragraph 10.

Does IFRS S2 define short, medium and long term?

No, and that is deliberate. Paragraph 10(c) requires an entity to specify which of the short, medium or long term each identified risk and opportunity falls into, and paragraph 10(d) then requires the entity to explain how it defines those three terms and how its definitions are linked to the planning horizons it uses for strategic decision-making. The Standard fixes the structure and leaves the boundaries to the entity, on condition that the entity says where it drew them and why.

What are the seven cross-industry metric categories in IFRS S2 paragraph 29?

Greenhouse gases at 29(a), climate-related transition risks at 29(b), climate-related physical risks at 29(c), climate-related opportunities at 29(d), capital deployment at 29(e), internal carbon prices at 29(f) and remuneration at 29(g). Categories (b) to (d) are each expressed as the amount and percentage of assets or business activities exposed to or aligned with the thing named; (e) is the amount of capital expenditure, financing or investment deployed towards climate-related risks and opportunities. Paragraph 30 applies the reasonable-and-supportable-information qualifier to 29(b) to (d) only.

Where does IFRS S2 sit in the wider metrics requirement?

Paragraph 28 sets out three things an entity shall disclose to meet the metrics and targets objective: information relevant to the cross-industry metric categories at paragraphs 29 to 31, industry-based metrics at paragraph 32, and targets at paragraphs 33 to 37. So paragraph 29 is one of three limbs, and an entity that answers all seven of its categories has still only satisfied the first.

Is IFRS S2 paragraph 12 the same in UK SRS S2?

No, and the change is one word. IFRS S2 paragraph 12 says an entity shall refer to and consider the applicability of the industry-based disclosure topics defined in the Industry-based Guidance on Implementing IFRS S2. DBT’s Annex A records that in UK SRS S2 “shall” was amended to “may” at paragraphs 12, 23 and 32. Paragraph 37 and paragraph B65(d) keep “shall” — the exposure draft proposed “may” at paragraph 37 and that was reverted before publication.

— · The record

Every claim, and where it came from.

Every paragraph on this page is quoted from or cited to the text of IFRS S2 as amended in December 2025.

The IFRS Foundation publishes that text free and without a sign-in, so every reference here is checkable in one click.

Where a requirement belongs to the UK standard rather than to IFRS S2, the entry says which.

IFRS S2 Climate-related Disclosures — December 2025The Standard itself, complete and paragraph-numbered, published free and without a sign-in. ¶¶1–37 plus ¶¶29A–29C and Appendices A–C. Its own opening note: “All paragraphs have equal authority. Paragraphs in bold type state the main principles.” ⚠ This is the DECEMBER 2025 text — the version UK SRS S2 is based on.
IFRS S2 — the June 2023 text, for comparisonThe originally issued Standard. Kept because pages and tools built before December 2025 cite it, and because the appendix numbering differs. ⚠ Do not read a ¶C reference from this version into the current one without checking.
IFRS S1 General Requirements — the standard S2 sits underStandard-setter’s own text. IFRS S2 ¶¶7 and 26 both defer to IFRS S1 ¶B42(b) on avoiding duplication, and S2 cannot be applied on its own.
IFRS S2 — the Standard’s own pageStandard-setter’s page. Issued June 2023; effective for annual reporting periods beginning on or after 1 January 2024 under ¶C1, with earlier application permitted. Also the source for the TCFD and SASB lineage.
The ISSBStandard-setter’s own page. The board that made the December 2025 amendments — which are the ISSB’s, and are routinely and wrongly attributed to UK endorsement.
TCFD — Final RecommendationsTask Force report, June 2017. The origin of the four pillars. ⚠ The IFRS Foundation’s own word for the relationship is “consistent with”, not “fully incorporates”: IFRS S2 adds industry-based metrics, planned use of carbon credits and financed emissions. The Task Force fulfilled its remit and disbanded in 2023.
GHG Protocol — Corporate Accounting and Reporting Standard (2004)The measurement basis fixed by IFRS S2 ¶29(a)(ii), unless a jurisdictional authority or an exchange requires a different method.
GHG Protocol — Corporate Value Chain (Scope 3) Standard (2011)The category list ¶29(a)(vi)(1) points at. Category 15 is the one that carries financed emissions.
PCAF and financed emissionsLabelled secondary source for the attribution methodology behind Category 15, which ¶29(a)(vi)(2) reaches for asset management, commercial banking and insurance.
DBT — UK SRS consultation response, Annex AGovernment response. The authoritative mapping of every difference between IFRS S2 and UK SRS S2, with its own scoping rule: where requirements are not in the table, there are no differences. ¶B59A is the only place the UK standard is stricter than IFRS S2.
GOV.UK — UK SRS S1 and UK SRS S2Government publication page. Both Standards, issued 25 February 2026. ⚠ UK SRS S2 has NO effective date; IFRS S2 does, at ¶C1. That difference is the sharpest single contrast between the two.
FCA CP26/5Regulator’s consultation, published 30 January 2026, closed 20 March 2026. Proposals only — the Policy Statement was still unpublished as this page was written, so nothing in it is a rule.
uksrs.org.uk — the UK SRS S2 recordThe cluster’s reference record for the UK standard, including Appendix C and the ¶C3/¶C4 asymmetry this page names but does not treat.
IFRS sustainability reporting — cluster referenceLabelled secondary source, carried over from the outgoing page’s record so no external citation is lost by the rebuild.
EFRAG — sustainability reportingThe ESRS technical adviser’s hub. Cited only for the materiality contrast; the European regime is treated on /european-sustainability-reporting-standards.
European Commission — revised ESRS adopted, 3 July 2026Commission announcement. Cited for the date and the fact of adoption only. ⚠ Its own text on when the measures apply contradicts the delegated act, whose Article 3 sets application to financial years beginning on or after 1 January 2027 — cite the act, not the announcement.
IFRS Foundation — ISSB issues IFRS S1 and IFRS S2Standard-setter’s announcement, 26 June 2023. The issuance itself. Carried from the outgoing page’s record, where it was the first numbered source.
IFRS Foundation — ISSB issues targeted amendments to IFRS S2Standard-setter’s announcement of the December 2025 amendments. ¶¶29A–29C and the reliefs. ⚠ These are the ISSB’s, not the UK’s.
IFRS Foundation — the amendments project pageStandard-setter’s project record for Amendments to Greenhouse Gas Emissions Disclosures, with the project history behind the December 2025 text.
IFRS Foundation — use by jurisdictionStandard-setter’s own tracker. This page prints NO count of adopting jurisdictions — the figures in circulation are dated and the cluster record holds none it can stand behind — and links the maintained list instead.
IFRS Foundation — SASB StandardsStandard-setter’s page. The source of the industry-based disclosure topics ¶12 requires an entity to refer to and consider. ⚠ In UK SRS S2 that “shall” became “may”.

Carried over, so no citation is lost

The fact record from which every entry is drawn is the cluster’s reference at uksrs.org.uk.