IFRS Foundation publishes new educational material on IFRS S2
IFRS Foundation publishes new educational material on IFRS S2
The IFRS Foundation has published new educational material Nature and social aspects of climate-related risks and opportunities. The educational material includes three examples that help illustrate how companies might consider ‘nature and social aspects’ of climate-related risks and opportunities when applying IFRS S2.
The educational material may be accessed here.
The educational material may be accessed here.