IFRS S2 Climate Related Disclosures
The International Sustainability Standards Board (ISSB), overseen by the IFRS Foundation, published IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures in June 2023.
These standards are effective for annual reporting periods beginning on or after January 1, 2024, subject to national adoption.
With their expertise in quantitative and qualitative analysis of contingent and uncertain events, actuaries are uniquely well-positioned to contribute to the identification, modeling, assessment, and disclosure of climate-related risks and opportunities as required under IFRS S2.
To support this role, the International Actuarial Association (IAA) is developing the International Standard of Actuarial Practice 8 (ISAP 8), a model standard designed to guide actuaries in providing services that support the preparation of climate-related disclosures in line with IFRS S2. In parallel, the IAA is also preparing International Actuarial Note 200 (IAN 200), an educational resource offering practical examples of how actuaries may apply their expertise in the context of IFRS S1 and IFRS S2.
This webinar aims to raise awareness of the IAA’s work related to the IFRS Sustainability Standards and to highlight how actuaries can play a meaningful role in advancing sustainability reporting and governance.
October 20, 2025