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Level 1 · Pillar guide 01·IFRS S1 / S2 · Disclosure guides

Climate risks, scenario analysis and resilience under IFRS S2

IFRS S2 turns a list of climate topics into three linked judgements — which risks and opportunities could reasonably be expected to affect prospects, how far the scenario analysis has to go and what capacity to adapt the evidence will actually support.

What sits under this pillar 3 articles, 0 FAQ cards, 0 expert notes.

Published passport

Current as at 10 August 2026
RK Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by IFRS

Edition written against

IFRS S1 / S2 (August 2026)

source check 1 August 2026

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

IFRS S2 Climate-Related Risks and Opportunities: Complete Guide

Physical and transition risks, opportunities, concentrations, strategy, capital deployment, metrics and targets

 Decision guide · 11 min IFRS S2 Climate Resilience: How to Assess and Disclose Capacity to Adapt

Vulnerabilities, strategic responses, financial capacity, decision points, uncertainty and evidence-based resilience claims

 Decision guide · 11 min IFRS S2 Scenario Analysis: A Proportionate Approach to Climate Resilience

Skills, capabilities, resources, reasonable information, scenarios, assumptions, time horizons and a first-year pathway

 Decision guide · 11 min

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Go deeper · IFRS S1 / S2

IFRS S1 and S2 training

Financial materiality, scenario analysis and the S2 climate disclosures, applied to your own reporting.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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