A comparison of IFRS S2 and the TCFD Recommendations is published by the IFRS Foundation
Wednesday, 26 July 2023
The IFRS Foundation has today published a comparison of the requirements in IFRS S2 Climate-related Disclosures and the TCFD recommendations in response to the Financial Stability Board's announcement that the work of the Task force on Climate-related Financial Disclosures (TCFD) has been completed, with the ISSB Standards marking the "culmination of the work of the TCFD."
The requirements in IFRS S2 are in line with the eleven recommended disclosures and the four core recommendations provided by the TCFD.
Companies who implement the ISSB Standards will comply with the TCFD recommendations, as shown in this comparison, thus they do not need to implement the TCFD recommendations in addition to the ISSB Standards.
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