S2 - Climate related disclosure:

1-      Objective:

The objective of IFRS S2 Climate-related Disclosures is to require an entity to disclose information about its climate-related risks and opportunities that is useful to primary users of general-purpose financial reports in making decisions relating to providing resources to the entity.

2-      Scope:

This Standard applies to:

(a) Climate-related risks to which the entity is exposed, which are:

(i) Climate-related physical risks

(ii) Climate-related transition risks

(b) Climate-related opportunities available to the entity.

       3- Core content

       4- Strategy

       5-Climate related risks opportunities

       6- Business model and value chain

       7- Strategy and decision making

       8- Financial position, performance and cash flow

       9- Climate resilience

      10-Targets

      11- Examples