ISSB Standards
IFRS S2: Governance and strategy – ISSB Standards

ISSB Standards S2-13: S2.13: Business model and value chain

The entity describes how its value chain and business model are affected, now and in the future, by climate risks and opportunities, and where those effects are concentrated (for instance by geography, by facility or by asset type).

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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