Whether and how the entity uses scenario analysis to inform the identification of sustainability- related risks; How the entity assesses the nature, likelihood and magnitude of the effects of those risks; Whether and how the entity prioritises sustainability-related risks relative to other types of risks; How the entity monitors sustainability-related risks; Whether and how the entity ha. [...] Performance against each target and an analysis of trends or changes in the entity’s performance; and The method used to calculate the metric and the inputs to the If an entity discloses a metric taken from a source other than IFRS calculation, including the limitations of the method used and the Any revisions to the target and an explanation for those revisions. [...] In the absence of IFRS SDS, that specifically apply to a sustainability-related risk or opportunity, an entity shall disclosure: In addition to IFRS SDS, apply judgement to identify information that: The specific standards, pronouncements, industry practice and a) An entity shall refer to and consider the applicability of the Relevant to the decision-making of users of general-purpose fina. [...] How the entity assesses the nature, likelihood and magnitude of the effects of those risks; Whether and how the entity prioritises climate-related risks relative to other types of risk; How the entity monitors climate-related risks; and Whether and how the entity has changed the processes it uses compared with the previous reporting period. [...] business activities aligned climate-related opportunities; The part of the entity to which the target applies; The metrics used to monitor progress towards reaching The entity shall refer to and Capital deployment—the amount of capital expenditure, financing or The period over which the target applies; the target; and consider the applicability of the investment deployed towards climate-r.
Authors
- Pages
- 29
- Published in
- Australia
Table of Contents
- Slide 1: Sustainability At A Glance IFRS Sustainability Disclosure Standards 1
- Slide 2 2
- Slide 3 3
- Slide 4: Sustainability At A Glance IFRS Sustainability Disclosure Standards IFRS S1 General requirements for disclosure of sustainability-related financial information 4
- Slide 5: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information - Contents 5
- Slide 6: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information - Contents 6
- Slide 7: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 7
- Slide 8: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 8
- Slide 9: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 9
- Slide 10: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 10
- Slide 11: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 11
- Slide 12: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 12
- Slide 13: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 13
- Slide 14: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 14
- Slide 15: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 15
- Slide 16: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 16
- Slide 17: Sustainability At A Glance IFRS Sustainability Disclosure Standards IFRS S2 Climate-related disclosures 17
- Slide 18: IFRS S2 Climate-related Disclosures - Contents 18
- Slide 19: IFRS S2 Climate-related Disclosures 19
- Slide 20: IFRS S2 Climate-related Disclosures 20
- Slide 21: IFRS S2 Climate-related Disclosures 21
- Slide 22: IFRS S2 Climate-related Disclosures 22
- Slide 23: IFRS S2 Climate-related Disclosures 23
- Slide 24: IFRS S2 Climate-related Disclosures 24
- Slide 25: IFRS S2 Climate-related Disclosures 25
- Slide 26: IFRS S2 Climate-related Disclosures 26
- Slide 27: IFRS S2 Climate-related Disclosures 27
- Slide 28 28
- Slide 29 29
