ISSB Standards S2-37: S2.37: Metrics used for targets

What does S2-37 require?

When it identifies and reports the metrics it uses to set targets and track them, the entity must look at the cross-industry metrics (29) and the industry-based metrics (32) and weigh whether they apply, including those found in an applicable standard or otherwise meeting IFRS S1; a metric the entity has developed itself is described as IFRS S1 paragraph 50 requires.