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IFRS Foundation publishes guidance on disclosures about transition plans
The IFRS Foundation published guidance on disclosing information about an entity’s climate-related transition, including transition plans, in accordance with IFRS S2. The guidance builds on the Transition Plan Taskforce (TPT) material and aims to help entities provide high-quality, relevant information about their climate-related transition strategies and goals.
International Sustainability Standards Board (ISSB)
Date Added
26 April 2026 at 14:30:42
Why it matters
This guidance supports preparers in meeting IFRS S2 requirements for transition-related disclosures, addressing fragmentation and enhancing comparability for investors and regulators. Jurisdictions can use this guidance to supplement local requirements.
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