Disclosures on an entity’s plans to address any targets it has in place to transition to a lower-carbon economy—often called transition plans—are a growing proportion of corporate climate-related disclosures.
IFRS S2 Climate-related Disclosures requires that information be disclosed if an entity has such a plan. To reduce fragmentation and the related cost and complexity for preparers seeking to comply with transition plan disclosure requirements, the IFRS Foundation is developing a guidance document to support application of these requirements. This guidance document will build on the disclosure-specific materials authored by the Transition Plan Taskforce (TPT) for which the IFRS Foundation is now responsible and are now housed on the IFRS Sustainability Knowledge Hub (TPT materials).
The guidance document will aim to tailor the TPT materials to ensure global applicability and to deliver full compatibility with the ISSB global baseline and IFRS S2’s focus on disclosures of the climate-related risks and opportunities affecting an entity’s prospects, to meet the needs of investors and the capital markets.
To obtain information from stakeholders to inform the work to tailor the TPT materials, the IFRS Foundation is organising a virtual stakeholder event on 25 February 2025.
For the convenience of stakeholders in different time zones there will be two sessions of the same event:
Morning session: 9.30-11.30 GMT / 10:30-12:30 CET / 18:30-20:30 JST
Afternoon session: 14:00-16:00 GMT / 15:00-17:00 CET / 9:00-11:00 EST
Targeted participants
Participants are expected to be familiar with disclosures about transition plans and are expected to share their views at the interactive sessions. The IFRS Foundation is particularly interested in hearing the views of jurisdictional authorities, corporate preparers, investors, academics and regulators. Places are limited and will be allocated with a maximum of one participant per organisation. The participant list will be published on the IFRS Foundation website.
How to register
The deadline for registration is 7 February 2025. If you wish to participate in the event, please email a brief description of your role and experience in disclosures about transition plans using the button below.
Event agenda and recording
The agenda of the event and meeting materials will be available on the IFRS Foundation website prior to the event.
A recording of the event will be made available on the IFRS Foundation website.
Followable tags
IFRS Sustainability Standards development
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 Climate-related Disclosures
