The Accompanying Guidance to the IFRS S2 Climate-related Disclosures Industry-based Guidance is a practical, user-friendly resource that provides advice and examples to help companies report climate-related information more clearly and consistently.
It helps businesses understand possible ways to identify, measure and disclose material climate-related risks and opportunities across different industries.
What Is the Purpose of the Guidance?
Climate-related risks and opportunities can vary significantly between industries.
For example, manufacturing, retail and agricultural businesses may face different risks relating to:
- Energy consumption;
- Carbon emissions;
- Water availability;
- Extreme weather events;
- Supply chain disruption; and
- Changes in customer demand or regulation..
The guidance helps entities consider how climate-related information may be relevant to their particular industry and business model.
It Is Not an Additional Set of Rules
The Accompanying Guidance does not create additional requirements and does not replace IFRS S2.
Instead, it explains possible approaches that entities may consider when applying the standard. It provides practical support without requiring every company to follow one prescribed method.
Companies must still apply professional judgement and consider the facts and circumstances relevant to their own operations.
Practical Examples for Different Industries
The guidance uses industry-based examples to illustrate how companies may:
- Identify relevant climate-related risks and opportunities;
- Determine which information is material;
- Measure climate-related performance;
- Select appropriate metrics and targets; and
- Present useful information to investors and other stakeholders.
These examples make the requirements easier to understand and apply across a wide range of businesses, including industrial, commercial and natural-resource sectors.
Improving Clarity and Consistency
The guidance encourages entities to provide information that is:
- Relevant to their industry;
- Connected to their business model and strategy;
- Supported by reliable data; and
- Consistent with information provided in other corporate reports.
Clear and consistent reporting helps stakeholders compare companies and understand how climate change may affect their business prospects, financial position and performance.
Why Is It Useful?
Climate-related reporting can be complex, particularly for companies that are beginning to develop their sustainability reporting processes.
Through practical examples and explanations, the guidance helps organisations report information about:
- Their exposure to climate-related risks;
- Their response strategies;
- Their climate-related targets; and
- The potential effects on their business.
The Accompanying Guidance is not another rulebook. It is a practical application guide that helps companies understand how IFRS S2 may be applied across different industries.
IFRS S2 行业实施指南：气候相关信息披露的实务支持
《IFRS S2〈气候相关披露〉行业实施指南》的配套指引是一份实用且易于理解的资料，通过提供建议及示例，帮助企业更清晰及一致地披露气候相关信息。
该指引协助企业了解，在不同行业中可以如何识别、计量及披露具有重要性的气候相关风险与机遇。
这份指引的目的是什么？
不同行业及企业所面对的气候相关风险与机遇可能存在很大差异。
例如，制造业、零售业及农业企业可能分别面对以下不同风险：
- 能源消耗；
- 碳排放；
- 水资源供应；
- 极端天气事件；
- 供应链中断；以及
- 客户需求或监管政策变化。
配套指引帮助企业考虑气候相关信息如何与其所属行业及商业模式相关。
它不是额外的规则
配套指引不会新增披露要求，也不能取代 IFRS S2。
它主要说明企业在应用准则时可以考虑的不同方法，提供实务上的协助，但不会规定所有企业必须采用同一种方式。
企业仍需要运用专业判断，并根据自身经营情况及实际事实作出评估。
针对不同行业的实务示例
配套指引通过行业示例，说明企业可以如何：
- 识别相关的气候风险与机遇；
- 判断哪些信息具有重要性；
- 计量气候相关表现；
- 选择适当的指标及目标；以及
- 向投资者及其他利益相关者呈现有用的信息。
这些示例让不同类型的企业更容易理解及应用相关要求，包括工业、商业及自然资源行业。
提高清晰度与一致性
配套指引鼓励企业提供以下信息：
- 与所属行业相关；
- 与企业商业模式及战略相联系；
- 有可靠数据支持；以及
- 与其他企业报告中的信息保持一致。
清晰且一致的报告，有助于利益相关者比较不同企业，并了解气候变化如何影响企业的发展前景、财务状况及经营表现。
为什么它有参考价值？
气候相关报告可能较为复杂，尤其是对刚开始建立可持续发展报告流程的企业而言。
配套指引通过实际示例及说明，协助企业披露以下信息：
- 企业面对气候相关风险的程度；
- 企业的应对战略；
- 气候相关目标；以及
- 这些事项可能对企业产生的影响。
配套指引不是另一套规则，而是一份实务应用指南，帮助企业理解 IFRS S2 在不同行业中的可能应用方式。
