ISSB Standards S2-29d: S2.29(d): Assets or activities aligned with opportunities

What does S2-29d require?

The entity reports, as an amount and a percentage, the assets or business activities that are aligned with climate-related opportunities (30, 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
S2-29b S2.29(b): Assets or activities vulnerable to transition 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