IFRS S2 cross-industry metrics include capital deployment + internal carbon pricing + remuneration linkage. (1) Capital Deployment Toward Climate-Related Risks and Opportunities: an entity shall disclose the amount and percentage of capital expenditure + financing + or investment deployed toward climate-related risks and opportunities + categorised as (a) climate adaptation - investment in physical risk resilience; (b) climate mitigation - investment in emission reduction + low-carbon technology; (c) climate opportunities - investment in new business models + products + markets; (d) just transition - investment in workforce transition + community support. Capital deployment relates to (i) capital expenditure (capex); (ii) operating expenditure (opex); (iii) research and development (R&D); (iv) acquisitions; (v) divestments + asset retirement; (vi) financing structures including green bonds + sustainability-linked loans + transition bonds + blended finance. EU Taxonomy alignment: percentage of capex + opex aligned with EU Taxonomy classifications (substantial contribution + do no significant harm + minimum social safeguards). (2) Internal Carbon Prices: where the entity uses internal carbon pricing for decision-making + investment + risk management + disclose (a) carbon price (in functional currency per tCO2e) + or range of prices; (b) scope of internal application (geographies + business units + decisions); (c) consistency with external carbon price expectations (existing carbon markets + EU ETS + UK ETS + California cap-and-trade + RGGI + future expected prices); (d) embedded in financial planning + capex review + product pricing + supplier assessment + M&A due diligence; (e) shadow pricing + internal carbon fee + implicit pricing + cross-internal trading. Internal carbon prices typically range USD 5-150/tCO2e + with energy + industrial entities at higher end + financial services and consumer at lower end. (3) Remuneration Linked to Climate Performance: an entity shall disclose how climate-related performance is linked to executive + senior management remuneration + including (a) percentage of variable remuneration linked to climate performance; (b) specific climate KPIs + targets + thresholds; (c) climate metrics in scorecards (e.g. absolute GHG emissions + intensity + science-based target progress + capital allocation + climate revenues + transition milestones); (d) governance of climate remuneration (Compensation Committee + Sustainability Committee). Common climate remuneration KPIs: GHG emission reduction targets + science-based target alignment + Scope 1+2+3 emissions trajectory + transition plan milestones + green capex + climate-related revenue + ESG ratings + safety + employee engagement. (4) Cross-Industry Disclosure Topics: applicable to all industries + including (a) GHG emissions; (b) Climate-related transition risks and opportunities; (c) Capital deployment; (d) Internal carbon prices; (e) Remuneration linked to climate. (5) Connected to Climate Transition Plan: capital deployment + internal carbon price + remuneration all linked to transition plan + demonstrating financial commitment + behavioural change + governance commitment. Coordinates with EU Taxonomy Regulation + EU CSRD ESRS E1 Climate Change + GFANZ Net Zero alliances + SBTi + Climate Action 100+ + TPI Transition Pathway Initiative + CA100+ Net Zero Benchmark + As You Sow Climate Performance Scorecard + Glasgow Financial Alliance for Net Zero + Mansion House Compact + Paris Aligned Investment Initiative + Universal Owners + UNEP FI Principles for Responsible Banking. IFRS S2 Capital Deployment + Carbon Price + Remuneration applies.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.