The Accompanying Guidance for IFRS S2 Climate-related Disclosures is a user-friendly resource that supports the application of the standard.
It is designed to help organisations understand how to report climate-related information effectively through practical examples, simplified scenarios and industry-specific suggestions.
What Is the Purpose of the Guidance?
The guidance helps organisations understand how the requirements of IFRS S2 may work in practice.
It may assist entities in:
- Identifying climate-related risks and opportunities;
- Assessing which information is material;
- Deciding what information should be disclosed; and
- Presenting climate-related information clearly and consistently.
The guidance also includes examples of how different industries may identify and report climate-related matters that could affect their future prospects.
It Is Not Part of the Formal Requirements
The Accompanying Guidance is not an additional set of mandatory rules. It does not replace IFRS S2 and is not intended to prescribe the only acceptable method of applying the standard.
The examples are illustrative. They are not limited to one particular industry and should not be treated as the only way to meet the requirements.
Organisations must still apply professional judgement and consider their own facts, circumstances, business model and reporting needs.
Examples and Industry Insights
The guidance uses simple scenarios to illustrate how entities may report climate-related risks and opportunities in real-life situations.
These may include matters such as:
- Changes in climate-related regulation;
- Extreme weather events;
- Changes in customer demand;
- Carbon-related costs;
- Supply chain disruption; and
- Opportunities arising from climate-related products or projects.
The industry-related guidance helps businesses consider how these matters may affect their operations, strategy, financial position and future prospects.
Disclosing New Risks and Opportunities
Climate-related risks and opportunities may change over time.
If an organisation identifies a new material risk or opportunity, it should consider whether additional information is necessary to ensure that users of its disclosures receive a complete and transparent picture.
The objective is not to disclose information simply because it is related to climate change. The focus should be on information that could reasonably be expected to influence users’ assessments or decisions.
Why Is the Guidance Useful?
Climate-related disclosure can be challenging, especially for organisations that are still developing their sustainability reporting processes.
The Accompanying Guidance provides:
- Practical examples;
- Industry-related suggestions;
- Explanations of possible approaches; and
- Support for applying IFRS S2 more consistently.
It therefore helps both specialists and non-specialists understand how climate-related information can be identified, assessed and communicated.
The Accompanying Guidance does not add new rules. It helps organisations understand and apply the existing IFRS S2 requirements more effectively.
IFRS S2《气候相关披露》随附指南：气候信息披露的实务支持
**IFRS S2《气候相关披露》的随附指南（Accompanying Guidance）**是一份协助企业应用该准则的易读资料。
该指南通过实际示例、简化情景及行业相关建议，帮助企业更有效地理解及披露气候相关信息。
这份指南的目的是什么？
随附指南帮助企业了解 IFRS S2 的要求在实际工作中可以如何应用。
它可以协助企业：
- 识别气候相关风险与机遇；
- 判断哪些信息具有重要性；
- 决定哪些资料需要披露；以及
- 以清晰且一致的方式呈现气候相关信息。
指南也提供不同行业可能如何识别及报告气候相关事项的建议，而这些事项可能影响企业未来的发展前景。
它不是正式准则要求的一部分
随附指南并不是一套额外的强制性规则，也不能取代 IFRS S2，更不是唯一可接受的应用方法。
指南中的示例主要用于说明，并不局限于某一个特定行业，也不应被视为企业满足准则要求的唯一方式。
企业仍必须运用专业判断，并考虑自身的事实、情况、商业模式及报告需求。
实例及行业建议
指南通过简单情景，说明企业在现实情况下可以如何报告气候相关风险与机遇。
相关事项可能包括：
- 气候相关监管政策变化；
- 极端天气事件；
- 客户需求变化；
- 碳排放相关成本；
- 供应链中断；以及
- 气候相关产品或项目所带来的机遇。
行业相关指引帮助企业考虑这些事项可能如何影响其经营活动、战略、财务状况及未来发展前景。
披露新的风险与机遇
气候相关风险与机遇可能随时间而改变。
如果企业识别出新的重大风险或机遇，就应考虑是否需要提供额外资料，确保披露使用者能够获得完整且透明的信息。
重点并不是所有与气候变化有关的事项都必须披露，而是应关注那些可能合理预期会影响使用者评估或决策的信息。
为什么这份指南有帮助？
气候相关披露可能较为复杂，尤其是对仍在建立可持续发展报告流程的企业而言。
随附指南提供：
- 实际应用示例；
- 行业相关建议；
- 不同应用方式的说明；以及
- 协助企业更一致地应用 IFRS S2 的实务支持。
因此，无论是专业人士还是没有相关背景的读者，都能够更容易理解气候相关信息应如何识别、评估及传达。
随附指南不会增加新的规则，而是帮助企业更有效地理解及应用现有的 IFRS S2 要求。
