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Disclosures on an entity’s plans to address any targets it has in place to transition to a lower-carbon economy—often called transition plans—are a growing proportion of corporate climate-related disclosures.
IFRS S2 Climate-related Disclosures requires that information be disclosed if an entity has such a plan. To reduce fragmentation and the related cost and complexity for preparers seeking to comply with transition plan disclosure requirements, the IFRS Foundation is developing a guidance document to support application of these requirements. This guidance document will build on the disclosure-specific materials authored by the Transition Plan Taskforce (TPT) for which the IFRS Foundation is now responsible and are now housed on the IFRS Sustainability Knowledge Hub (TPT materials).
To obtain information from stakeholders to inform the work to tailor the TPT materials, the IFRS Foundation is organising a virtual stakeholder event in two sessions.
Click read more to find out more details, including how to register.