ICAEW SE · Chapter 5 · Question 3 of 13
IFRS S2, building on the TCFD recommendations, organises climate-related disclosures around four core content areas. Which of the following lists them correctly?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Governance, strategy, risk management, and metrics and targets
Explanation
The four core content areas are governance, strategy, risk management, and metrics and targets. They are designed to show how an entity oversees, plans for, manages and measures climate-related risks and opportunities. ESG is a broader classification, and the GHG Protocol has only three scopes.
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