ISSB Standards S2-23: S2.23: Use of cross-industry and industry-based metrics in strategy disclosures

When preparing the strategy disclosures in paragraphs 13 to 22, the entity must look at the cross-industry metric categories of paragraph 29 and the industry-based metrics linked to disclosure topics in IFRS S2's accompanying Industry-based Guidance (paragraph 32), and weigh whether they apply.