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IFRS S2: Climate-related Disclosures·Paragraphs 29–f
Internal carbon prices
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику IFRS.
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Стандарт
IFRS S2: Climate-related Disclosures
Paragraphs 29–f · 2024
Последняя проверка
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Учебные материалы LRA · Не выпущено и не одобрено IFRS
Чтобы подготовить это раскрытие
Суть раскрытия
This disclosure asks an organisation to explain whether it uses an internal carbon price in decision-making, and if so, how that price is applied in practice. The focus is on the organisation’s own approach: what the price is used for, how it influences planning or investment choices, and whether it is a formal part of internal processes rather than an informal estimate.
In practical terms, the key question is how broadly the carbon price is used across the business. Reporting should make clear whether it applies only to selected projects, business units or flagship sites, or whether it is embedded across operations and capital allocation more widely. The aim is to show the extent of coverage and how consistently the price is used in real decisions.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику IFRS.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| Carbon price uses | Describe where the organisation applies an internal carbon price in practice, and for which activities, plans or assessments it is used. | Policy note, planning template, investment appraisal pack, or internal guidance showing where the price is applied. | Finance / sustainability |
| Scope and assumptions | Set out the parts of the business, activities and time horizon covered by the carbon price, plus the key assumptions used to build it. | Method note, model assumptions sheet, or pricing memo with the covered scope and underlying inputs. | Finance / sustainability |
| Affected decisions | List the decisions, approvals or planning choices that the carbon price has influenced during the reporting period. | Investment papers, budget submissions, strategy decks, or approval records showing the price was used in decision-making. | Finance / strategy |
| Price level | State the carbon price amount or amounts used, including any different levels applied for different purposes or scenarios. | Pricing schedule, model output, or approved rate card showing each price level in use. | Finance |
| Internal charge method | Explain whether the organisation uses a notional carbon price or an internal charge, levy or tax, and how the two are distinguished in practice. | Tax policy, internal charging policy, or finance guidance showing the treatment and terminology used. | Finance / tax |
＋ Показать подпункты s2-29-f (рабочий чек-лист LRA)
Set out the ways the carbon price is used in the business, such as for planning, appraisal or risk work.
Explain what parts of the organisation and which assumptions are included in the coverage, so readers can see the scope.
State which choices or actions are shaped by the carbon price information.
Give the price level or levels applied, and make clear how they are used.
Clarify whether the figure is only a notional benchmark or whether it is also used as an internal charge or levy.
Как это подготовить
Set the boundary for the carbon-price use cases you will report on. Be clear about which business areas, projects, or decisions are in scope, and keep that scope consistent with the evidence you can support.
Define what each price input means in your organisation. Separate the price levels you actually used from any internal charge, levy, or notional rate, so the reader can see how the figures were applied.
Gather the source material that shows how the price was used in practice. This should include the records behind the use case, the assumptions made, and the decision-making papers or approvals that were influenced.
Compile the disclosure content in a way that links the use case, the price level(s), and the decisions affected. If the information is narrative rather than numeric, make sure the explanation still shows the same underlying facts.
Record any limits, exclusions, or changes in method, coverage, or assumptions. Explain what was left out, what changed from prior reporting, and why those choices were made.
Check the draft against the official source before finalising it. Confirm that the reported coverage, assumptions, price levels, and evidence all match the underlying records and that the distinction between a shadow price and an internal fee or tax is clear.
Запросить данные
Request the internal carbon price details
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
How do we use an internal carbon price in planning and decision-making, and what evidence shows the price levels, scope, assumptions, and the choices it has influenced?
Use your organisation’s own terms first, then map them to the disclosure. For example, if your team talks about a carbon charge, planning price, or emissions cost assumption, use that language in the request and only translate it afterwards for reporting. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.
Слабый запрос
Please provide the internal carbon pricing disclosure and all mandatory evidence for the standard.
Почему он не работает: It uses framework language instead of the organisation’s own terms, does not tell the owner what practical information is needed, and does not separate the price level, scope, assumptions, and decision use into clear items that can be evidenced.
Более удачный запрос
Please send the carbon cost assumption or internal charge used in [business area] for [reporting period], including the level(s), where it is applied, how it was set, and the decisions it has influenced. Use your team’s own wording and attach the workbook, policy note, or approval paper that shows how it is used.
Шаблон официального письма
Subject: Request for internal carbon price evidence for [reporting period]\n\nHi [name/team],\n\nWe are pulling together the evidence pack for our sustainability reporting and need your help with the internal carbon price information used in [business area / process].\n\nPlease send, for [reporting period]:\n- the price level(s) used\n- where the price is applied\n- the basis and key assumptions behind the level(s)\n- the decisions or processes it has influenced\n- whether the price is used as a planning assumption, a charge, a fee, a tax-like amount, or another internal term\n- any supporting files or links that show how this is used in practice\n\nPlease use your team’s own wording first, then we can map it into the reporting pack. If helpful, a short table is fine.\n\nThis is a possible LRA training template; please adapt it to your organisation and check the official source before sign-off.\n\nThanks,\n[preparer name]
Короткая версия для Teams / Slack
Hi [name/team] — could you share the internal carbon price details for [reporting period] in [business area]? We need the price level(s), where it is used, the basis/assumptions, and what decisions it has affected. Please send your team’s own wording plus any supporting file/link. Thanks.
Отраслевые примеры
Manufacturing
Контекст. A group uses a carbon cost in capex screening and plant upgrade cases.
Адаптированный запрос. Hi [name/team], please share the carbon cost assumption used in capex appraisals for [reporting period]. We need the level(s), which projects it applies to, the basis for setting it, and any examples of investment decisions it changed. Please include the model or approval note.
Пример ответа. The planning team uses a carbon cost of £75 per tCO2e for all major capex cases above £1m. It is applied in the investment model and was used in three plant upgrade approvals. The level was set by Finance and Sustainability based on the medium-term transition plan.
Financial services
Контекст. A bank uses an emissions cost assumption in lending and portfolio planning.
Адаптированный запрос. Hi [name/team], could you send the emissions cost assumption used in portfolio planning for [reporting period]? Please include the level(s), the products or portfolios it covers, the basis for the assumption, and the decisions it has influenced. A policy note or committee paper would be helpful.
Пример ответа. The risk team applies a carbon cost of £120 per tCO2e in transition scenario work for corporate lending portfolios. It covers sectors flagged as higher exposure in the climate model. The assumption informed sector limits and client engagement priorities, as set out in the committee paper.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
Explain what you mean by each carbon-price measure, how you set the coverage boundary, and the assumptions used to apply the price in practice.
Примечание о контексте
Set out how the carbon-price approach is used in the business and what the reported figures indicate about decision-making, planning, or cost signals.
Заявление о колебаниях
If the price level, coverage, or the decisions affected changed during the period, describe what changed and the business reason for the shift.
Запись в указателе содержания
s2-29-f Internal carbon prices — [location / page] / [notes]Центр загрузок
Инструменты и формы для подготовки
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Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| We have explained where the figure is used in our planning and appraisal process, and which business choices it feeds into. | An assurer may ask whether the stated use is real, current, and supported by documented decision processes rather than a generic policy statement. | Internal policy or methodology note; examples of investment, budgeting, pricing, or project papers showing the figure being used; approval papers or meeting packs that reference the figure. |
| We have set out the parts of the business the figure covers, together with the main assumptions we used to apply it. | An assurer may probe whether the coverage is complete for the stated boundary and whether the assumptions are consistent, reasonable, and applied in the same way across the reporting period. | Boundary memo; calculation workbook; assumption log; source data extracts; reconciliation between covered activities and the reported figure; version history showing assumption changes. |
| We have identified the decisions that were actually shaped by the figure, rather than only describing intended future use. | An assurer may challenge whether the examples are specific, evidenced, and attributable to the figure, or whether they are merely illustrative. | Decision papers, capex requests, procurement cases, strategy papers, or board/committee packs showing the figure influencing a choice; sign-off notes; links between the figure and the final decision. |
| We have stated the price level we used for each relevant calculation, and the amounts are consistent with the underlying working papers. | An assurer may test whether the stated level matches the calculations, whether units are clear, and whether any different rates were applied without explanation. | Calculation schedules; model outputs; unit conventions; source files showing the rate applied; review notes confirming the published amount matches the working papers. |
| We have made clear whether we used a notional planning price, an internal charge, or a levy-style mechanism, and we can show how that mechanism operates in practice. | An assurer may ask whether the mechanism is described accurately and consistently, and whether the label used in the report matches the way the organisation actually applies it. | Methodology paper describing the mechanism; finance or treasury procedures; internal charging or transfer pricing documents; examples of postings or allocations; governance approval for the mechanism. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.
Типичные пробелы
Ошибки, которых стоит избегать при сборе данных
Wrong ownerThe request goes to the sustainability team instead of the finance, strategy, or project lead who actually holds the pricing records.
Framework language firstPeople ask for the data using disclosure labels rather than the business terms the team uses for carbon pricing in day-to-day work.
No boundary setThe collection starts without agreeing which business units, projects, or decision processes are in scope, so the dataset is incomplete or over-wide.
Wrong time basisThe team pulls figures from a different reporting period or decision date than the one used when the price was applied.
Mixed counting basisShadow pricing and any internal charge or levy are blended together even though they are tracked and used for different purposes.
Source labels lostThe original file names, system tags, or spreadsheet headings are stripped away, making it hard to trace where each price figure came from.
Separate groups mergedDifferent use cases, price levels, or decision types are combined into one pool even though they should be kept apart for reporting.
Evidence trail missingThe collector saves the numbers but not the supporting notes, assumptions, or approval record needed to show how the figures were assembled.
No sign-off recordThe final pack is circulated without a named reviewer or approval trail, so nobody can show who checked the data before it moved on.
Где часто требуется профессиональное суждение
What sits inside the reporting boundary after a buy-in or saleSet a clear cut-off for newly acquired or disposed operations, explain whether you use opening, closing, or average coverage for the period, and note any parts of the business left out because the boundary changed.
Different country teams using different price labelsIf local units use different names or methods for the same carbon cost signal, map them to one group-wide description, explain the differences, and show how you kept the comparison consistent across locations.
Units close to the edge of scopeDecide whether small entities, joint arrangements, or newly formed activities are included in the price-use analysis, and disclose the rule used for borderline cases so readers can see why some items were in or out.
Choosing the timing basis for the price levelState whether the price shown is taken at the date of decision, the reporting date, or another point in time, and explain any averaging or updating approach used across the period.
Using estimates where direct records are incompleteWhere the price signal is not fully captured in system records, say which figures are estimated, what source data supported them, and how you distinguished estimates from measured amounts.
Rounding and presentation of price levelsExplain the rounding rule used for the price figures, keep it consistent across the disclosure, and make sure the rounded numbers still align with the underlying totals and decisions described.
Aggregating sensitive detail for privacy or commercial reasonsIf you combine or blur site-level or team-level information to protect confidentiality, say what has been grouped, why the aggregation was needed, and how the summary still reflects the decisions influenced.
Linking the price signal to the decisions it shapedFor each price level or price type, identify the business choices it affected, and if more than one decision was influenced, explain the basis for linking the same price signal to each one.
Separating a shadow price from an internal charge or levyIf you use both a notional carbon value and an actual internal charge, describe each one separately, explain how they differ in purpose and use, and avoid combining them in a way that hides the method.
Примеры
Иллюстративные примеры
Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.
Illustrative (synthetic) example — Manufacturing
*Illustrative only: our group uses an internal carbon charge to steer capital spending and operating choices.* We apply a shadow carbon price of **£85 per tonne of CO2e** to **100%** of new project appraisals, while a separate internal levy of **£40 per tonne of CO2e** is used for **60%** of business-unit budgets; the levy covers **12 of 20** units, and **6 of those 12** also use the shadow price in local planning. The price signals have influenced **14 investment decisions** this year, including **9 equipment upgrades**, **3 logistics changes** and **2 product-design changes**; the remaining **6 decisions** were informed by the same pricing approach but did not change the final option selected.
This synthetic example shows how a reporter can explain where carbon pricing is used, what level is applied, how much of the business it reaches, and which choices it has affected, while distinguishing a planning price from an internal charge.
Illustrative (synthetic) example — Retail
*Illustrative only: our company uses carbon pricing in procurement and store operations to shape day-to-day decisions.* We apply a shadow price of **£70 per tonne of CO2e** to **80%** of supplier tenders and a separate internal fee of **£25 per tonne of CO2e** to **100%** of store energy plans; the shadow price covers **16 of 20** tenders, and the fee covers **240 of 240** stores. During the year, the pricing approach affected **11 decisions** in total: **7 supplier selections**, **2 refrigeration replacements** and **2 store-opening plans**.
This synthetic example demonstrates a second plausible pattern: one price used for external sourcing decisions and another for operational planning, with clear coverage and a short list of decisions that were changed or shaped by the pricing signal.
Отчёты компаний
Как компании раскрывают S2-29-f на практике
Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.
Woori Financial Group Inc.
Banks / Diverse Financials / Insurance · South Korea · 2024
Woori Financial Group’s 2024 Sustainability Report provides evidence of using an internal carbon price (ICP), describing the calculation as setting a price per unit of carbon emissions on page 42. The report includes references to carbon-related assets and financed emissions targets on page 39, indicating some integration of carbon pricing into financial considerations. However, the report lacks information on the coverage and assumptions behind the ICP, the specific decisions influenced by it, any narrative explanation, and distinctions between shadow price versus internal fee or tax, as no evidence was found for these aspects.
Hang Lung Properties Limited
Real Estate · Hong Kong · 2025
Hang Lung Properties Limited’s Sustainability Report 2025 includes a covered disclosure of its internal carbon pricing mechanism, describing the use of a shadow price to inform decision-making and promote energy efficiency on page 55. The report also references the potential impact of carbon pricing in relation to energy efficiency plans on page 150, though this is less clearly detailed. However, the report lacks clear disclosures on the coverage and assumptions behind the carbon price, specific decisions influenced by it, and broader narrative context, as no quotable evidence was found for these datapoints.
Taiwan Cooperative Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
Taiwan Cooperative Financial Holding Co., Ltd.’s 2024 ESG Report includes evidence of using an internal carbon pricing mechanism to guide carbon investments, identify low-carbon opportunities, and influence strategy and financial planning (p.162). However, the report does not provide clear information on the coverage and assumptions behind the carbon pricing, nor does it specify which decisions are influenced by this mechanism. Additionally, while related context is present, the distinction between a shadow price and an internal fee or tax is not clearly disclosed (p.162).
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Попробуйте
Как подготовить s2-29-f?
Какие данные нужно собрать?
Где посмотреть пример из реального отчёта?
Каких ошибок избегать?
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Проверьте себя
Сценарии для разбора
A group finance team uses a notional carbon price in project appraisal for two business units, but one smaller unit still relies on a separate internal charge for emissions. The reporting pack also shows that the price is applied only to capital projects above a set threshold.
ВHow should the preparer describe the different ways the organisation uses carbon pricing, without blending the notional price and the internal charge into one label?
Показать образцовый ответ →Скрыть ответ ↑
They should separate the use cases clearly: explain where a notional price is used, where an internal charge or levy is used, and avoid treating them as the same mechanism if they serve different purposes. The description should be adapted to the organisation’s own setup and checked against the source before sign-off.
Почему это важно · Describe each carbon-pricing tool by its actual role, not by a single catch-all label.
An energy company applies a carbon assumption only to new investment cases in one division, while the rest of the group uses no carbon price at all. The draft note says the price is used across the whole business, which is not accurate.
ВWhat should the preparer do when explaining coverage and the assumptions behind the price use?
Показать образцовый ответ →Скрыть ответ ↑
They should state the parts of the business, activities, or decision processes that are covered, and make clear any areas that are excluded. They should also set out the assumptions used to apply the price, in language tailored to the organisation and reviewed against the source before sign-off.
Почему это важно · Be precise about where the price is used and what assumptions sit behind that use.
A manufacturer uses a carbon price in capital allocation, procurement screening, and product design choices. The draft disclosure mentions the price level but leaves out the decisions it actually shaped, even though the investment committee relied on it in several cases.
ВWhich decisions should the preparer connect to the carbon price in the narrative?
Показать образцовый ответ →Скрыть ответ ↑
They should identify the decisions that were influenced by the carbon price, such as investment choices, sourcing decisions, or design changes, where that is true in the organisation. The point is to show the practical effect of the price, using wording adapted to the organisation and checked against the source before sign-off.
Почему это важно · Link the carbon price to the real decisions it affected, not just to its existence.
A utility group uses two different carbon values: one is a planning assumption for long-term projects, and the other is an internal levy collected from operating units. The draft note lists both numbers but does not explain which is a planning value and which is a charge passed through the business.
ВHow should the preparer distinguish between a planning-based carbon value and an internal charge or tax-like mechanism?
Показать образцовый ответ →Скрыть ответ ↑
They should explain which value is a planning or valuation input and which one functions as an internal fee, levy, or tax-style charge. If more than one level is used, each should be identified in context, with the wording adapted to the organisation and checked against the source before sign-off.
Почему это важно · Separate a planning price from a charge that moves money inside the business.
Ссылки на стандарты
Соответствующие требования IFRS / ISSB и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
IFRS / ISSB
s2-29-f
в составе IFRS S2: Climate-related Disclosures
Связанное и другое
Climate-related risks and opportunities → КарточкаIdentification inputs and industry topics → КарточкаObjective →Business model and value chain impact → КарточкаStrategy response and transition plan → Карточка
Все раскрытия →
Больше в IFRS S2 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →
FAQ
Вопросы, на которые отвечает эта страница
How do I prepare disclosure s2-29-f in practice using the page’s step-by-step guidance?+−
Start with the plain-language explainer, then work through the page’s step-by-step preparation section and the listed datapoints: carbon price uses, scope and assumptions, affected decisions, price level, and internal charge method. The page is designed to help you turn those inputs into a draft disclosure and an evidence pack.
What data do I need to collect for s2-29-f before I can draft the disclosure?+−
The page says to prepare five datapoints: carbon price uses, scope and assumptions, affected decisions, price level, and internal charge method. Use those as your minimum data checklist before drafting.
Who should own the data for s2-29-f in my organisation?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can explain the data, the method, and the evidence behind it. The workbook and evidence-pack sections are there to help you assign and document that ownership.
What should I include in the evidence pack for s2-29-f to make it assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness, alongside five assurance claims to verify. Use those materials together so you can show the claim, the risk, and the supporting evidence in a clear trail.
What are the five assurance claims I need to check for s2-29-f?+−
The page says there are five assurance claims to verify, each linked to a claim, risk, and evidence view. Use that section to test whether your draft is supported and whether the evidence pack is complete.
What are the common mistakes people make when reporting s2-29-f?+−
The page lists common reporting gaps and mistakes, so it is useful as a pre-submission check. Review those gaps against your draft to catch missing scope, weak assumptions, or unsupported statements before sign-off.
How do I use the Prep & Assurance workbook for s2-29-f?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is meant to support preparation and assurance readiness. Use it to organise the datapoints, evidence, and draft content before you finalise the disclosure.
What can I do with the printable Library Card PDF for s2-29-f?+−
The Download Centre also includes a printable Library Card in .pdf format. It is a practical companion for working through the page’s guidance, especially if you want a quick reference while preparing the disclosure.
Can I use the synthetic example on the s2-29-f page as a template for my own draft?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, which can help you see how the disclosure might look in practice. Treat it as a drafting aid only and make sure your own figures, scope, and wording match your organisation’s data.
How do I turn the s2-29-f data into a draft disclosure narrative?+−
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Use those to convert the prepared datapoints into a clear draft and then check it against the evidence pack.
Is the s2-29-f page useful if I need to align data across ESRS E1 and IFRS S2?+−
The page notes ESRS E1 (Climate Change) as the closest ESRS correspondence, so it can help you think about reuse of data across frameworks. It does not say the requirements are identical, so use it as a practical cross-check rather than a one-to-one mapping.
Другие вопросы, с которыми поможет эта страница
s2-29-f carbon price uses what data should I gather firsts2-29-f scope and assumptions how do I document them for assurances2-29-f affected decisions what evidence should support the narratives2-29-f price level how should I present it in a draft disclosures2-29-f internal charge method what should the workbook captures2-29-f evidence pack checklist for assurance readinesss2-29-f common reporting gaps and mistakes to avoids2-29-f synthetic example disclosure table how to use its2-29-f draft output narrative starters and content index lines2-29-f download centre workbook pdf how to use thems2-29-f from company reports examples where the topic is discloseds2-29-f ESRS E1 climate change data reuse for reporting
Углубиться · s2-29-f
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This guide covers one requirement. The IFRS S1 & S2 Reporting course walks the full ISSB workflow — governance, strategy, risk management and metrics — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
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