ISSB Standards
IFRS S2: Metrics and targets – ISSB Standards

ISSB Standards S2-35: S2.35: Performance against climate targets

What does S2-35 require?

For every climate-related target the entity reports how it has performed against it, with an analysis of the trends or changes in that performance.

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

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