Connectivity with the ISSB sustainability standards
IFRS S2—Climate-related disclosures largely draw on the recommendations of the TCFD.
As noted in the ISSB's comparison paper, some wording in the Exposure Draft for IFRS S2 remains the same as the TCFD guidance. Although IFRS S2 differs from the TCFD guidance in very few instances, where these differences do occur generally relate to the greater level of detail required by IFRS S2.
Learn more about the International Sustainability Standards Board in our article, What are the ISSB’s new sustainability standards?