ISSB Standards S2-14bc: S2.14(b) and (c): Resourcing of the response and progress against prior plans

The entity explains how it is funding and staffing, and plans to fund and staff, the activities reported under 14(a), and gives quantitative and qualitative information on how plans reported in earlier periods under 14(a) have progressed.

Maintained by Gerard BlokdykVerified against the published standard 31 May 2026Control text last updated 21 May 2026

Other controls in IFRS S2: Governance and strategy – ISSB Standards

S2-10 S2.8 to 12: Climate-related risks and opportunities
S2-13 S2.13: Business model and value chain
S2-14a S2.14(a): Response in strategy and decision-making, including the transition plan
S2-15 S2.15 to 16: Current and anticipated financial effects
S2-18 S2.17 to 18: Approach to anticipated financial effects
S2-19 S2.19 to 21: When quantitative climate financial effects are not provided
S2-22 S2.22: Climate resilience and scenario analysis
S2-23 S2.23: Use of cross-industry and industry-based metrics in strategy disclosures

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All ISSB Standards controls