ISSB Standards S2-6b: S2.6(b): Management's role in climate governance

What does S2-6b require?

The entity discloses management's role in governing climate-related risks and opportunities: whether it is delegated to a management-level position or committee and how oversight of that position or committee is exercised, and whether management relies on controls and procedures in support of that oversight and how those are integrated with other internal functions.