IFRS S2 Appendix B incorporates by reference industry-specific climate disclosures derived from SASB Standards Industry-Based Volume + adapted for ISSB. (1) 11 SASB Sectors + 77 Industries: (a) Consumer Goods (Apparel + Footwear + Multiline Retail + Toys + etc); (b) Extractives and Minerals Processing (Oil and Gas Upstream/Midstream/Refining/Services + Coal Mining + Construction Materials + Iron and Steel Producers + Metals and Mining); (c) Financials (Asset Management + Commercial Banks + Consumer Finance + Insurance + Investment Banking + Mortgage Finance); (d) Food and Beverage (Agricultural Products + Alcoholic Beverages + Food Retailers and Distributors + Meat Poultry and Dairy + Non-Alcoholic Beverages + Processed Foods + Restaurants + Tobacco); (e) Health Care (Biotech and Pharma + Health Care Delivery + Health Care Distributors + Managed Care + Medical Equipment and Supplies + Drug Retailers); (f) Infrastructure (Electric Utilities + Engineering and Construction Services + Gas Utilities and Distributors + Home Builders + Real Estate + Real Estate Services + Waste Management + Water Utilities + Power Generation); (g) Renewable Resources and Alternative Energy (Biofuels + Forestry Management + Pulp and Paper + Solar Technology + Wind Technology); (h) Resource Transformation (Aerospace and Defence + Chemicals + Containers and Packaging + Electrical and Electronic Equipment + Industrial Machinery); (i) Services (Casinos and Gaming + Education + Hotels and Lodging + Leisure Facilities + Media and Entertainment + Professional and Commercial Services); (j) Technology and Communications (Electronic Manufacturing Services + Hardware + Internet Media and Services + Semiconductors + Software and IT Services + Telecom); (k) Transportation (Air Freight and Logistics + Airlines + Auto Parts + Automobiles + Car Rental and Leasing + Cruise Lines + Marine Transportation + Rail Transportation + Road Transportation). (2) Industry-Specific Disclosure Topics: each industry has industry-relevant climate topics including (a) GHG emissions methodology by industry; (b) industry-specific physical risks (e.g. coastal hurricane exposure for cruise lines + drought for agriculture); (c) transition risk by industry (e.g. EV transition for autos + grid-scale renewables for utilities); (d) industry-specific opportunities (e.g. electrification for utilities + bioplastics for chemicals + carbon-neutral fuels for shipping). (3) Disclosure Topics + Accounting Metrics: SASB industry standards include (a) Disclosure Topics - the climate-relevant sustainability topics applicable to the industry; (b) Accounting Metrics - the quantitative metrics for those topics (typically 3-15 per industry); (c) Activity Metrics - standardised measures of business size + activity for context (e.g. # of vehicles + barrels of oil + employees + floor area). (4) Application: each in-scope entity applies the SASB industry standard that best fits its operations + may apply multiple if business spans industries + can use SASB Industry Standards Adaptation Guidance + initial classification per SASB SICS Sustainable Industry Classification System. (5) Cross-Sector Climate Disclosures from SASB: also incorporated in IFRS S2 including cross-cutting climate metrics applicable across sectors. (6) Future Development: ISSB roadmap includes (a) human capital standard (IFRS S3 expected 2025/2026); (b) human rights standard; (c) biodiversity standard (IFRS S4 contemplated, alignment with TNFD); (d) industry-specific updates to SASB. Coordinates with SASB Industry Standards Volume + SASB Standards Application Guidance + SICS Sustainable Industry Classification System + 11 Sectors + 77 Industries + GRI Sector Standards + EU CSRD ESRS Sector-Specific (under development) + GHG Protocol Sector Guidance + ICMA + ICS International Chamber of Shipping + Poseidon Principles + Glasgow Climate Pact sector pathways. IFRS S2 Industry-Based Disclosures applies.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.