Scenario analysis, physical and transition risk, decarbonisation pathways, and credible transition plans.
A practical roadmap for listed reporting entities preparing their first IFRS S1 general disclosures and S2 climate-related disclosures — governance, scenario analysis, transition plan, and assurance-ready evidence.
Regardless of the rule's litigation status, US registrants face investor and state-level demand for climate disclosure. Here is a defensible baseline that also positions you for global regimes.