International

1 regulation written up in full, plus every other International instrument in the corpus with a traceable official source.

Written up in full

Disclosure & reportingIFRS S1 / S2IFRS S1 and IFRS S2 (ISSB Standards)The Task Force on Climate-related Financial Disclosures was disbanded in October 2023 and monitoring passed to the IFRS Foundation. IFRS S2 fully incorporates the TCFD recommendations. IFRS S1 and S2 are standards, not law: obligations arise only where a jurisdiction, stock exchange or contract adopts them.Data last changed 1 October 2023

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