ISSB Standards
IFRS S2: Metrics and targets – ISSB Standards

ISSB Standards S2-29f: S2.29(f): Internal carbon prices

What does S2-29f require?

The entity says whether it uses a carbon price when taking decisions (for instance on investments, transfer pricing or scenario analysis) and how, and reports the price per metric tonne of greenhouse gas emissions it applies when assessing what its emissions cost.

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

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ESRS (revised 2026) · 1 control

  • E1-10 E1-10 Internal carbon pricing

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

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

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.