The recommendations of the Task Force on Climate-related Financial Disclosures, on which IFRS S2 builds, are organised around which four areas?
Answer and explanation
Correct answer: A. Governance, strategy, risk management, and metrics and targets
- Step 1: The recommendations were adopted into IFRS S2.
- Step 2: They cover governance, strategy, risk management, and metrics and targets.
Answer
Governance, strategy, risk management, and metrics and targets.
Why not the others: Revenue, cost, profit and cash are financial headings. Plan, do, check, act is a quality management cycle. People, planet, profit and purpose are sustainability concepts, not the structure of the recommendations.
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