Business Pitch Dictionary by pitch.dog
Sustainability standards & frameworks · Core

IFRS S2

Also called: Climate-related Disclosures

ELI5

The ISSB standard setting climate-related disclosure requirements.

Used in conversation

“State the boundary and evidence behind IFRS S2 before publishing the claim.”

Pitch context

You will see “IFRS S2” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Sources & evidence · 3

Direct term-level sources and supporting source families.