ISSB Standards S2-25b: S2.25(b): Processes for climate-related opportunities

The entity describes how it identifies, assesses, prioritises and monitors climate-related opportunities, and whether climate-related scenario analysis helps it identify them and, if so, how.

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

Other controls in IFRS S2: Risk management – ISSB Standards

S2-25a S2.24 to 25(a): Processes to identify, assess, prioritise and monitor climate-related risks
S2-25c S2.25(c): Integration of climate processes into overall risk management

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