ISSB Standards
IFRS S2: Risk management – ISSB Standards

ISSB Standards S2-25a: S2.24 to 25(a): Processes to identify, assess, prioritise and monitor climate-related risks

The entity discloses the processes and related policies for climate-related risks: inputs and parameters (data sources, scope of operations covered); whether and how climate-related scenario analysis informs risk identification; how nature, likelihood and magnitude of effects are assessed (qualitative factors, quantitative thresholds, other criteria); whether and how climate risks are prioritised against other risk types; how they are monitored; and whether and how the processes changed since the previous period. Integrated risk management disclosures avoid duplication where processes are integrated (26).

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

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