The International Actuarial Association (IAA) is pleased to announce the publication of the International Actuarial Note 200 on the Application of IFRS S2 Climate-Related Disclosures (IAN 200), developed by the IAA’s Climate and Sustainability Committee. As climate-related reporting requirements take hold around the world, IAN 200 offers actuaries clear, practical guidance for navigating this fast-evolving area of practice.
IAN 200 is an educational document intended to assist actuaries involved in the preparation of disclosures under:
- International Financial Reporting Standard S1 (IFRS S1); and
- International Financial Reporting Standard S2 (IFRS S2).
- IAN 200 supplements International Standard of Actuarial Practice 8 (ISAP 8) on the same topic.
Presented as a series of questions and answers, IAN 200 provides practical examples illustrating how actuaries may perform actuarial services in connection with the IFRS S1 and IFRS S2 Standards in the course of their work.
This initial version of the IAN lays the foundation for this emerging area of practice, focusing on the areas in which actuaries are best positioned to add the most value. The IAA expects to build on this foundation as practice in the field continues to evolve.
Structured to align with IFRS S1 and IFRS S2, IAN 200 is organized around the four pillars of climate-related disclosure: Governance, Strategy, Risk Management, and Metrics and Targets.
IAN 200 is available on the IAA website under PUBLICATIONS / IANs.
Want to learn more? The Climate and Sustainability Committee will host a webinar on 13 October 2026 to present this new resource. Registration is now open.
This activity supports the IAA’s mission and strategic objectives to provide key supranational institutions with actuarial expertise on issues of relevance in global forums serving the public interest, and to support the development of the actuarial profession worldwide and promote appropriate professional standards through Member Associations.
To learn more about the work of the IAA on this topic, contact the Director of Technical Activities at the IAA Secretariat.
Ce communiqué de nouvelles est aussi disponible en français.