The objective of IFRS S2 is to require an entity to disclose information about its climate-related risks and opportunities that is useful to users of general-purpose financial reports in making decisions relating to providing resources to the entity.

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information provides a set of disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium, and long term.

Meeting the international climate and development objectives requires a massive reallocation of capital towards low-carbon technologies, including renewables, as well as the mobilisation of all available capital sources. USD 131 trillion will need to flow into the energy system by 2050, prioritising technology avenues compatible with the 1.5 ॰C pathway.

HM Treasury launched the Transition Plan Taskforce (TPT) in April 2022 to develop the gold standard for private sector climate transition plans.

The Integrated Reporting Framework defines integrated reporting as ‘a process founded on integrated thinking that results in a periodic integrated report by an organisation about value creation over time and related communications regarding aspects of value creation.’

Population (2022, World Bank) 1.3 billion GDP (2020, World Bank) 2.39 USD trillion CO2 Emission (2020, EDGAR) 1 384,72 Mton Electrification rate (2020, World Bank) 55.94 % Installed Renewable Energy Capacity (2021, IRENA) 55.2 GW

The Gini index measures the extent to which the distribution of income or consumption among individuals or households within an economy deviates from a perfectly equal distribution. A Gini index of 0 represents perfect equality, while an index of 100 implies perfect inequality.

The Net Zero Emissions by 2050 Scenario (NZE Scenario) is a normative scenario that shows a pathway for the global energy sector to achieve net zero CO2 emissions by 2050, with advanced economies reaching net zero emissions in advance of others.