ISSB Standards
IFRS S2: Metrics and targets – ISSB Standards

ISSB Standards S2-33: S2.33: Climate-related targets

What does S2-33 require?

The entity reports its climate-related targets, quantitative and qualitative, both those it has set itself to track progress towards its strategic goals and those that law or regulation obliges it to meet, GHG targets included. For each it gives: the metric used (B66 to B67); its objective (for example adaptation, mitigation, or meeting a science-based initiative); which part of the entity it covers; the period it applies to; the base period; milestones and interim targets; for a quantitative target, whether it is expressed in absolute terms or as an intensity; and how the target was shaped by the most recent international climate agreement and by the commitments jurisdictions have made under it.

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

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