ISSB Standards
IFRS S2: Metrics and targets – ISSB Standards

ISSB Standards S2-29g: S2.29(g): Remuneration

What does S2-29g require?

The entity explains whether climate-related considerations feed into executive pay and, if so, how (see 6(a)(v)), and reports what share of the executive management remuneration recognised in the period is tied to climate-related considerations.

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

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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

  • ESRS2-GOV-2 GOV-2 Integration of sustainability-related performance in incentive schemes

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.

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