ISSB Standards S2-29b: S2.29(b): Assets or activities vulnerable to transition risks

The entity reports, as an amount and a percentage, the assets or business activities exposed to climate-related transition risks, drawing on all reasonable and supportable information it can obtain without undue cost or effort (30) and taking into account time horizons, concentrations, current financial effects, industry-based metrics and consistency with the financial statements (B64 to B65).

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

Other controls in IFRS S2: Metrics and targets – ISSB Standards

S2-29a-fin S2.29(a)(vi)(2), 29A to 29C and B58 to B63A: Financed emissions
S2-29a-i S2.29(a)(i): Absolute gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions
S2-29a-ii S2.29(a)(ii): Measurement in accordance with the GHG Protocol Corporate Standard
S2-29a-iii S2.29(a)(iii): Measurement approach, inputs and assumptions
S2-29a-iv S2.29(a)(iv): Disaggregation of Scope 1 and Scope 2 emissions
S2-29a-v S2.29(a)(v): Location-based Scope 2 and contractual instruments
S2-29a-vi S2.29(a)(vi)(1): Scope 3 categories and measurement framework
S2-29c S2.29(c): Assets or activities vulnerable to physical risks

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