issb-2023-b-ifrs-s2-climate-related-disclosures-accompanying-guidance-part-b

Title: IFRS S2 Climate-related Disclosures

Category: Part B—Accompanying Guidance for IFRS S1 and IFRS S2

Source: IFRS Foundation (https://www.ifrs.org)

Navigator: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/sustainability-pdf-collection/

Model: https://www.ifrs.org/content/ifrs/home/issued-standards/ifrs-sustainability-standards-navigator/sustainability-pdf-collection/jcr:content/root/responsivegrid_1242322373/standarddocument.model.json

PDF: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-b/issb-2023-b-ifrs-s2-climate-related-disclosures-accompanying-guidance-part-b.pdf?bypass=on

Year: 2023

Type: Accompanying Guidance

Accompanying Guidance on

Climate-related Disclosures

June 2023

IFRS S2

IFRS

® Sustainability Disclosure Standard

International Sustainability Standards Board

Accompanying Guidance on

IFRS S2

Climate-related Disclosures

This Accompanying Guidance accompanies IFRS S2 Climate related Disclosures (published June 2023; see

separate booklet) and is issued by the International Sustainability Standards Board (ISSB).

Disclaimer: To the extent permitted by applicable law, the ISSB and the IFRS Foundation

(Foundation) expressly disclaim all liability howsoever arising from this publication or any

translation thereof whether in contract, tort or otherwise to any person in respect of any claims or

losses of any nature including direct, indirect, incidental or consequential loss, punitive damages,

penalties or costs.

Information contained in this publication does not constitute advice and should not be substituted

for the services of an appropriately qualified professional.

Reproduction and use rights are strictly limited to personal non-commercial use, such as corporate

disclosure.

Any other use, such as – but not limited to – reporting software, investment analysis, data services

and product development is not permitted without written consent. Please contact the Foundation

for further details at sustainability_licensing@ifrs.org.

The Foundation has trade marks registered around the world (Marks) including ‘IAS®’, ‘IASB®’, the

IASB® logo, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo, ‘IFRS for SMEs®’, the IFRS for SMEs® logo, ‘International

Accounting Standards®’, ‘International Financial Reporting Standards®’, the ‘Hexagon Device’, ‘NIIF®’,

‘SIC®’ and SASB®. Further details of the Foundation’s Marks are available from the Foundation on

request.

The Foundation is a not-for-profit corporation under the General Corporation Law of the State of

Delaware, USA and operates in England and Wales as an overseas company (Company number:

FC023235) with its principal office in the Columbus Building, 7 Westferry Circus, Canary Wharf,

London, E14 4HD.

CONTENTS

from paragraph

ILLUSTRATIVE GUIDANCE

ILLUSTRATIVE EXAMPLES

Aggregation and disaggregation of greenhouse gas emissions

IE2

Example 1—Disaggregating Scope 1 and Scope 2 greenhouse gas

emissions between the consolidated accounting group and other investees

IE3

Example 2— Disaggregating Scope 3 greenhouse gas emissions by Scope 3

categories

IE6

Example 3—Disaggregating greenhouse gas emissions by constituent

greenhouse gases

IE13

Disaggregating financed emissions in asset management

IE25

greenhouse gases

IE13

Disaggregating financed emissions in asset management

IE25

Example 4—Disaggregation by active and passive strategy

IE26

Example 5—Disaggregation by asset class

IE33

INDUSTRY-BASED GUIDANCE ON IMPLEMENTING IFRS S2

Introduction

IB1

Structure and terminology

IB3

Application

IB5

Materiality

IB5

Selecting the appropriate industry (or industries)

IB8

Compatibility with SASB Standards

IB10

Identifying risks and opportunities and preparing disclosures

IB12

IB10

Identifying risks and opportunities and preparing disclosures

IB12

Preparing information to fulfil cross-industry metric categories

IB14

IFRS S2 ACCOMPANYING GUIDANCE

IFRS S2 Climate-related Disclosures

Illustrative Guidance

This guidance accompanies, but is not part of, IFRS S2. It illustrates aspects of IFRS S2 but is not

intended to provide interpretative guidance.

Paragraph 29 of IFRS S2 requires an entity to disclose information relevant to

particular cross-industry metric categories. These examples1 provide an

illustration of such information for the requirements in paragraph 29(b)–29(e)

of IFRS S2.

Metric category

Unit of

measure

Example metrics

of IFRS S2.

Metric category

Unit of

measure

Example metrics

Climate-related

transition risks

amount and

percentage

•

volume of real estate collaterals highly

exposed to transition risk

•

concentration of credit exposure to carbon-

related assets

•

percentage of revenue from coal mining

•

percentage of revenue passenger kilometres

not covered by the Carbon Offsetting and

Reduction Scheme for International

Aviation

Climate-related

physical risks

amount and

percentage

•

Reduction Scheme for International

Aviation

Climate-related

physical risks

amount and

percentage

•

proportion of property, infrastructure or

other alternative asset portfolios in areas

subject to flooding, heat stress or water

stress

•

proportion of real assets exposed to climate-

related hazards

•

number and value of mortgage loans in 100-

year flood zones

•

wastewater treatment capacity located in

100-year flood zones

•

revenue associated with water withdrawn

100-year flood zones

•

revenue associated with water withdrawn

and consumed in regions of high or

extremely high baseline water stress

continued...

IG1

Based on the Task Force on Climate-related Financial Disclosures Guidance on Metrics, Targets,

and Transition Plans: Chapter C—Climate-Related Metrics (2021).

IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023

...continued

Metric category

Unit of

measure

Example metrics

Climate-related

opportunities

amount and

percentage

•

revenues from products or services that

support the transition to a lower-carbon

economy

•

net premiums written related to energy

efficiency and lower-carbon technology

•

number of (1) zero-emissions vehicles,

(2) hybrid vehicles and (3) plug-in hybrid

vehicles sold•proportion of homes delivered certified to a third-party, multi-attribute, green-building standard Capital

third-party, multi-attribute, green-building standard Capital deployment presentation currency•

percentage of annual revenue invested in research and development of lower-carbon products/services•

percentage of investment in climate adaptation measures (for example, soil health, irrigation and technology) IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 5

Illustrative Examples These examples accompany, but are not part of, IFRS S2. They illustrate aspects of IFRS S2 but are not intended to provide interpretative guidance.

These examples set out hypothetical situations illustrating how an entity might apply some of the requirements in IFRS S2. The analysis in each example is not intended to represent the only manner in which the requirements could be applied, nor are the examples intended to apply only to

requirements could be applied, nor are the examples intended to apply only to the specific industries illustrated. For illustrative purposes, the examples use simple fact patterns. When making disclosures in accordance with IFRS S2, an entity would need to consider all relevant facts and the specific circumstances of a particular fact pattern.

Aggregation and disaggregation of greenhouse gas emissions Examples 1–5 illustrate some considerations when determining if it is

Examples 1–5 illustrate some considerations when determining if it is necessary to disaggregate information when disclosing greenhouse gas emissions in accordance with the requirements of IFRS S2. These examples do not illustrate all reasons that could be necessary to disaggregate information when disclosing greenhouse gas emissions. Where relevant, these examples refer to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial

refer to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1), the Industry-based Guidance on Implementing IFRS S2 and the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard

(2004) (GHG Protocol Corporate Standard).

Example 1—Disaggregating Scope 1 and Scope 2 greenhouse gas emissions between the consolidated accounting group and other investees Example 1 illustrates the requirements in paragraph 29(a)(i)–(iv) to disclose

Example 1 illustrates the requirements in paragraph 29(a)(i)–(iv) to disclose and disaggregate Scope 1 and Scope 2 greenhouse gas emissions between an entity’s consolidated accounting group and its investees not included in the consolidated accounting group.

The entity applies the equity share approach, as outlined in the GHG Protocol Corporate Standard, to set its organisational boundary for the purposes of measuring its greenhouse gas emissions. The entity applies IFRS Accounting

measuring its greenhouse gas emissions. The entity applies IFRS Accounting Standards and has one investment that it accounts for as an investment in an associate. Applying the equity share approach, the entity determines its Scope 1 greenhouse gas emissions to be 7,350 metric tonnes CO2 equivalent (CO2e),

and its Scope 2 greenhouse gas emissions to be 1,320 CO2e.

Table 1 illustrates the disaggregation of the total Scope 1 and Scope 2

Table 1 illustrates the disaggregation of the total Scope 1 and Scope 2 greenhouse gas emissions disclosed by the entity when it applies paragraph 29(a)(iv).

IE1 IE2 IE3 IE4 IE5 IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023 6© IFRS Foundation

Table 1: Disaggregation of Scope 1 and Scope 2 greenhouse gas emissions between the consolidated accounting group and the other investee

Greenhouse gas emissions (metric tonnes CO2e)

Scope 1

Scope 2

Total Consolidated accounting group 4,900

830

5,730 Other investee (investment in associate) 2,450

490

2,940 Total disclosed (equity share method) 7,350

1,320

8,670 Example 2—Disaggregating Scope 3 greenhouse gas emissions by Scope 3 categories Example 2 illustrates the disaggregation of Scope 3 greenhouse gas emissions in accordance with paragraph 29(a)(i)(3) and paragraph 29(a)(vi), applying the principles of aggregation and disaggregation set out in IFRS S1 (paragraphs B29–B30). For simplicity, this example illustrates only an entity’s considerations related to how it presents its disclosures of Scope 3 greenhouse

considerations related to how it presents its disclosures of Scope 3 greenhouse gas emissions from purchased goods and services (Category 1) and its Scope 3 greenhouse gas emissions from use of sold products (Category 11).

An entity applies paragraph B32 of IFRS S2. It measures its Scope 3 greenhouse gas emissions from purchased goods and services and use of products sold in accordance with the GHG Protocol Corporate Standard. The entity considers

accordance with the GHG Protocol Corporate Standard. The entity considers whether disaggregation of its Category 1 and Category 11 Scope 3 greenhouse gas emissions is required to meet the requirements in IFRS S1 (paragraphs B29–B30).

In relation to Category 1—purchased goods and services, the entity considers that:(a) its greenhouse gas emissions in relation to this category account for 60% of its total disclosed Scope 1, Scope 2 and Scope 3 greenhouse gas emissions;

(b)

60% of its total disclosed Scope 1, Scope 2 and Scope 3 greenhouse gas emissions;

(b) it has committed to achieving a greenhouse gas emissions reduction target by 20Y0, and reducing Category 1 greenhouse gas emissions is a priority to achieving this target;

(c) it has set specific greenhouse gas emissions reduction targets for reducing Category 1 greenhouse gas emissions; and (d) its supply chain is located in jurisdictions with nationally determined

(d) its supply chain is located in jurisdictions with nationally determined contributions, and, as a result, suppliers are subject to increasingly strict emissions-related regulations and taxation policies.

IE6 IE7 IE8 IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 7

In relation to Category 11—use of sold products, the entity considers that:(a) it has a three-year plan to improve the emission efficiency of its products that will reduce the greenhouse gas emissions arising when customers use the products the entity sells (use-phase emissions); and (b) its greenhouse gas emissions in this category account for more than 25% of its total disclosed Scope 1, Scope 2 and Scope 3 greenhouse gas emissions.

25% of its total disclosed Scope 1, Scope 2 and Scope 3 greenhouse gas emissions.

Although IFRS S2 does not explicitly require disaggregation of Scope 3 greenhouse gas emissions by category, the entity considers the requirement in IFRS S1 that prohibits information from being aggregated if doing so would obscure information that is material.

For the reasons outlined in paragraphs IE8–IE10, the entity determines that disaggregating information about its Scope 3 Category 1 greenhouse gas

disaggregating information about its Scope 3 Category 1 greenhouse gas emissions and its Scope 3 Category 11 greenhouse gas emissions is necessary to provide material information to users of general purpose financial reports.

The entity decides to include a table to supplement the disclosure of its Scope 3 greenhouse gas emissions, as illustrated in Table 2.

Table 2: Disclosure excerpt of Scope 3 greenhouse gas emissions disaggregated between Category 1 and Category 11

disaggregated between Category 1 and Category 11 Greenhouse gas emissions (metric tonnes CO2e) 20X1 20X0 Category 1—Purchased goods and services 34,000 35,000 Category 11—Use of sold products 13,000 14,600 Example 3—Disaggregating greenhouse gas emissions by constituent greenhouse gases Examples 3A and 3B illustrate the disaggregation of an entity’s absolute greenhouse gas emissions by constituent greenhouse gases. Although IFRS S2

greenhouse gas emissions by constituent greenhouse gases. Although IFRS S2 does not explicitly require such disaggregation, an entity is required to apply the principles of aggregation and disaggregation set out in IFRS S1 (paragraphs B29–B30).

Example 3A: Disaggregation of Scope 1 greenhouse gas emissions by constituent gas For simplicity, this example illustrates only an entity’s considerations related to methane emissions. Considerations related to other constituent gases are ignored.

IE9

to methane emissions. Considerations related to other constituent gases are ignored.

IE9 IE10 IE11 IE12 IE13 IE14 IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023 8© IFRS Foundation

An entity operates in the oil and gas industry. It measures its Scope 1 greenhouse gas emissions in accordance with the GHG Protocol Corporate Standard. The entity considers how to disclose information about its Scope 1 greenhouse gas emissions. In making its decision, the entity considers that:(a) a jurisdiction in which it operates has introduced stringent regulations on the oil and gas industry relating to methane emissions arising from production;

(b)

on the oil and gas industry relating to methane emissions arising from production;

(b) the entity is required to refer to and consider the applicability of Volume 11—Oil & Gas Exploration & Production of the Industry-based Guidance on Implementing IFRS S2, which includes guidance on the separate disclosure of percentage of gross global Scope 1 greenhouse gas emissions from methane emissions;

(c) the entity’s risk function has determined that Scope 1 methane emissions from oil and gas production is widely scrutinised by regulators and, if not managed, could pose high reputational and regulatory risks; and (d) the entity has made process improvements to reduce Scope 1 methane emissions, thus reducing the risk of potential regulatory liabilities.

Although IFRS S2 does not explicitly require disaggregation by constituent

Although IFRS S2 does not explicitly require disaggregation by constituent greenhouse gases, the entity considers the requirement in IFRS S1 that prohibits information from being aggregated if doing so would obscure information that is material.

For the reasons outlined in paragraphs IE15 and IE16, the entity determines that disaggregating information about its Scope 1 methane emissions is necessary to provide material information to users of general purpose financial reports.

necessary to provide material information to users of general purpose financial reports.

The entity discloses its greenhouse gas emissions in accordance with paragraph 29(a) of IFRS S2 and decides to include a table to supplement the disclosure of its Scope 1 greenhouse gas emissions, as illustrated in Table 3.

Table 3: Disclosure excerpt of Scope 1 greenhouse gas emissions disaggregated by constituent gas

Greenhouse gas emissions (metric tonnes CO2e)

20X1

20X0 Methane 23,000

20X1

20X0 Methane 23,000

24,000 Example 3B: Disaggregation of a Scope 3 category by constituent gases For simplicity, this example illustrates only an entity’s considerations related to its use-phase emissions (Scope 3 Category 11), and, specifically, its CO2 and nitrogen oxide (N2O) emissions. Considerations related to other Scope 3 categories and other constituent gases are ignored.

IE15 IE16 IE17 IE18 IE19 IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 9

An entity operates in the automobile industry. It measures its Scope 3 greenhouse gas emissions in accordance with the GHG Protocol Corporate Standard. The entity considers how to disclose information about its use-phase emissions (Scope 3 Category 11 greenhouse gas emissions). In making its decision, the entity considers that a substantial proportion of these greenhouse gas emissions occurs from combustion and tailpipe emissions

greenhouse gas emissions occurs from combustion and tailpipe emissions when the cars are driven on the road. These use-phase emissions—specifically,

CO2 and N2O—are subject to stringent regulation in several important jurisdictions where the entity’s cars are sold. Based on this consideration, the entity determines that information about its use-phase emissions is material.

The entity then also considers circumstances related to CO2 and N2O emissions, including:(a)

The entity then also considers circumstances related to CO2 and N2O emissions, including:(a) government-funded subsidies have been introduced in important market jurisdictions and will be available to entities in the automotive industry. The subsidies will fund the production of vehicles that emit lower levels of N2O. Therefore, the entity is incentivised to produce vehicles that meet the N2O emissions limits in these jurisdictions.

(b)

vehicles that meet the N2O emissions limits in these jurisdictions.

(b) the entity is required to refer to and consider the applicability of Volume 63—Automobiles of the Industry-based Guidance on Implementing IFRS S2 that includes metrics for sales-weighted average passenger fleet fuel economy, including the grams of CO2 per kilometre for passenger cars.

(c) the entity is required to refer to and consider the applicability of Volume 63—Automobiles of the Industry-based Guidance on Implementing

Volume 63—Automobiles of the Industry-based Guidance on Implementing IFRS S2 that includes guidance on the separate disclosure of information about the entity’s strategy for reducing use-phase emissions such as CO2 and N2O, volatile organic compounds and particulate matter.

(d) the entity measures, manages and monitors use-phase CO2 and N2O emissions when designing and manufacturing its vehicles. It has set internal targets for greenhouse gas emissions reduction and a portion

internal targets for greenhouse gas emissions reduction and a portion of the executive team’s variable remuneration is linked to achieving these targets.

Although not explicitly required by IFRS S2 to disaggregate Scope 3 Category 11 greenhouse gas emissions by constituent greenhouse gases, the entity considers the requirement in IFRS S1 that prohibits information from being aggregated if doing so would obscure information that is material.

IE20 IE21 IE22

aggregated if doing so would obscure information that is material.

IE20 IE21 IE22 IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023 10© IFRS Foundation

For the reasons outlined in paragraphs IE20–IE22, the entity determines that disaggregating information about use-phase CO2 and N2O emissions is necessary to provide material information to users of general purpose financial reports.

The entity discloses its greenhouse gas emissions in accordance with paragraph 29(a) of IFRS S2 and decides to include a table to supplement the disclosure of its Scope 3 greenhouse gas emissions, as illustrated in Table 4.

disclosure of its Scope 3 greenhouse gas emissions, as illustrated in Table 4.

Table 4: Disclosure excerpt of Scope 3 Category 11 greenhouse gas emissions disaggregated by constituent gases Greenhouse gas emissions (metric tonnes CO2e) 20X1 20X0 Carbon dioxide 46,000 48,000 Nitrogen oxide 1,000 1,020 Disaggregating financed emissions in asset management Examples 4–5 illustrate how an entity with asset management operations

Examples 4–5 illustrate how an entity with asset management operations might disaggregate the Scope 3 greenhouse gas emissions of its portfolios (Category 15) when it applies the requirements in IFRS S2 (paragraph B61) and the principles of aggregation and disaggregation in IFRS S1 (paragraphs B29–B30) to disclose the greenhouse gas emissions associated with total assets under management (AUM).

Example 4—Disaggregation by active and passive strategy

under management (AUM).

Example 4—Disaggregation by active and passive strategy An asset manager manages CU11 billion in seven corporate bond portfolios.2 Table 5 sets out details about the portfolios.

Table 5: Asset Manager AUM by portfolio and strategy Portfolio name Strategy AUM (in CU) Fund A Active Corporate Bond

1.9bn

Fund B Active Corporate Bond

1.9bn

Fund C Active Corporate Bond

2.2bn

Fund D Passive Corporate Bond

1.5bn

Fund E Passive Corporate Bond

1.3bn

Fund F Passive Corporate Bond

Passive Corporate Bond

1.5bn

Fund E Passive Corporate Bond

1.3bn

Fund F Passive Corporate Bond

1.05bn

Fund G Passive Corporate Bond

1.15bn

IE23 IE24 IE25 IE26 2 In this guidance, monetary amounts are denominated in currency units (CU).

IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 11

As an asset manager, the entity is required by IFRS S2 to provide information about the greenhouse gas emissions associated with its total AUM. The entity calculates the greenhouse gas emissions associated with its seven corporate bond portfolios and includes the portfolio emissions for 98% of its total AUM in its calculation. The remaining 2% of its total AUM, or CU220 million, is cash. The entity does not disclose any portfolio emissions associated with this

cash. The entity does not disclose any portfolio emissions associated with this cash. The entity discloses Scope 1, Scope 2 and Scope 3 greenhouse gas emissions at the total AUM level.

The entity considers how to disclose information about its financed emissions.

In making its decision, the entity considers that:(a) the entity’s portfolios within each of the active and passive strategy groupings are highly similar in their composition and risk exposure.

(b)

groupings are highly similar in their composition and risk exposure.

(b) the active strategies have higher total fees than the passive strategies and contribute significantly more to the entity’s revenue. This dynamic is not expected to change.

Additionally, the portfolio emissions of the entity’s active strategies better

Additionally, the portfolio emissions of the entity’s active strategies better reflect its climate-related risk analysis because the entity’s passive strategies track the performance and holdings of a benchmark, whereas its active strategies seek to outperform a benchmark. While both strategies face the risk of poor performance, the entity also identifies differing risk exposures between active and passive strategies as its active strategies may face outflows

between active and passive strategies as its active strategies may face outflows from underperforming a benchmark, but those strategies also have greater flexibility in managing or reducing their financed emissions compared to the entity’s passive strategies.

Although IFRS S2 does not explicitly require disaggregation of an entity’s financed emissions by active and passive strategies, the entity considers the requirement in IFRS S1 that prohibits information from being aggregated if

requirement in IFRS S1 that prohibits information from being aggregated if doing so would obscure information that is material.

For the reasons outlined in paragraphs IE28–IE30, the entity decides that disaggregating information about its financed emissions, specifically related to active and passive strategies, is necessary to provide material information to users of general purpose financial reports.

The entity disaggregates its portfolio emissions by active and passive

The entity disaggregates its portfolio emissions by active and passive strategies, as illustrated in Table 6.

IE27 IE28 IE29 IE30 IE31 IE32 IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023 12© IFRS Foundation

Table 6: Financed emissions disclosure disaggregated between active and passive strategies

Financed emissions (metric tonnes CO2e)

Active strategies Passive strategies Total Scope 1 12,880,551 27,300,950 40,181,501 Scope 2 2,983,115 8,120,335 11,103,450 Scope 3 43,771,005 103,799,005 147,570,010 Total disclosed 59,634,671 139,220,290 198,854,961 AUM (in CU) included

5.88bn

4.9bn

10.78bn

% of total AUM included (% of strategy-specific AUM included)

53.5% (98%)

44.5% (98%)

98% (N/A) Note A: 2.0% of AUM, or CU220 million, is excluded from the financed

44.5% (98%)

98% (N/A) Note A: 2.0% of AUM, or CU220 million, is excluded from the financed emissions calculation, which represents cash held in the funds.

Example 5—Disaggregation by asset class An asset manager manages CU60 billion in eight long-term bond and equity portfolios. Table 7 sets out details about the portfolios.

Table 7: Asset manager AUM by portfolio and asset class Portfolio name Asset class AUM (in CU) Fund A Long-term bond

6.8bn

Fund B Long-term bond

6.9bn

Fund C

Asset class AUM (in CU) Fund A Long-term bond

6.8bn

Fund B Long-term bond

6.9bn

Fund C Long-term bond

8.9bn

Fund D Equity (publicly traded) 6bn Fund E Equity (publicly traded) 6bn Fund F Equity (publicly traded)

7.9bn

Fund G Equity (publicly traded)

8.6bn

Fund H Equity (publicly traded)

8.9bn

As an asset manager, the entity is required by IFRS S2 to provide information about the greenhouse gas emissions associated with its total AUM. The entity

about the greenhouse gas emissions associated with its total AUM. The entity calculates the emissions associated with its eight portfolios and includes the financed emissions for 98% of its total AUM in its calculation. The remaining 2% of AUM, or CU1.2bn, is cash. The entity does not disclose any financed emissions associated with this cash. The entity discloses these greenhouse gas emissions by Scope 1, Scope 2 and Scope 3 greenhouse gas emissions at the total AUM level.

IE33 IE34

total AUM level.

IE33 IE34 IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 13

The entity considers how to disclose information about its financed emissions.

In making its decision, the entity considers that:(a) the long-term bond portfolios seek long-term capital appreciation (average holding period of seven years) and the publicly traded equity portfolios seek short-term capital appreciation (average holding period of nine months).

(b) its assessment of the climate-related risks affecting these two asset

of nine months).

(b) its assessment of the climate-related risks affecting these two asset classes differs because each asset class is affected differently by climate-related risks and opportunities.

(c) the entity’s portfolios within each asset class are similar in their composition and risk exposure to the entity’s other portfolios within the same asset class. This is true for both asset classes: long-term bonds and publicly traded equities.

and publicly traded equities.

Although IFRS S2 does not explicitly require disaggregation of an entity’s financed emissions by long-term bonds and publicly traded equities, the entity considers the requirement in IFRS S1 that prohibits information from being aggregated if doing so would obscure information that is material.

For the reasons outlined in paragraphs IE35–IE36, the entity decides that disaggregating information about its financed emissions, specifically related to

disaggregating information about its financed emissions, specifically related to long-term bonds and publicly traded equities, is necessary to provide material information to users of general purpose financial reports.

The entity disaggregates its financed emissions by asset class, as illustrated in Table 8.

Table 8: Financed emissions disclosure disaggregated by asset class

Financed emissions (metric tonnes CO2e)

Long-term bonds Publicly traded equities Total Scope 1 48,600,415 101,487,332 150,087,747 Scope 2 33,805,025 27,187,765 60,992,790 Scope 3 159,615,008 301,001,718 460,616,726 Total reported 242,020,448 429,676,815 671,697,263 AUM (in CU) included

22.15bn

36.65bn

58.8bn

% of total AUM included (% of asset class-specific AUM included)

36.9% (98%)

61.1% (98%)

98% (N/A) Note A: 2.0% of AUM, or CU1.2bn, is excluded from the financed emissions

61.1% (98%)

98% (N/A) Note A: 2.0% of AUM, or CU1.2bn, is excluded from the financed emissions calculation, which represents cash held in the funds.

IE35 IE36 IE37 IE38 IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023 14© IFRS Foundation

Industry-based Guidance on Implementing IFRS S2 This guidance accompanies, but is not part of, IFRS S2. It illustrates aspects of IFRS S2 but is not intended to provide interpretative guidance.

Introduction This guidance suggests possible ways to apply some of the disclosure requirements in IFRS S2. The guidance does not create additional requirements. Specifically, the guidance suggests ways to identify and disclose information about climate-related risks and opportunities associated with

information about climate-related risks and opportunities associated with particular business models, activities or other common features that characterise participation in an industry. In applying IFRS S2, an entity is required to refer to and consider the applicability of the information set out in this guidance, in accordance with paragraphs 12 and 32 of IFRS S2.

This industry-based guidance has been derived from Sustainability Accounting

This industry-based guidance has been derived from Sustainability Accounting Standards Board (SASB) Standards, which are maintained by the International Sustainability Standards Board (ISSB). Because the guidance is industry-based,

only a subset is likely to apply to any entity.

Structure and terminology This guidance is organised by industry to assist an entity in identifying the climate-related risks and opportunities that are applicable to its business model and associated activities.

model and associated activities.

The industry-based guidance contains:(a) industry descriptions—which are intended to help entities identify applicable industry guidance by describing the business models,

activities and other common features that characterise participation in the industry;

(b) disclosure topics—which describe specific climate-related risks or opportunities associated with the activities conducted by entities within a particular industry;

(c)

within a particular industry;

either individually or as part of a set, provide useful information regarding an entity’s performance for a specific disclosure topic;

(d) technical protocols—which provide guidance on definitions, scope,

implementation and presentation of associated metrics; and (e) activity metrics—which quantify the scale of specific activities or

(e) activity metrics—which quantify the scale of specific activities or operations by an entity and are intended for use in conjunction with the metrics referred to in paragraph IB4(c) to normalise data and facilitate comparison.

IB1 IB2 IB3 IB4 IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 15

Application Materiality 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.

The disclosure topics and associated metrics contained in this guidance and its related volumes have been identified as likely to result in useful information

related volumes have been identified as likely to result in useful information for users of general purpose financial reports. However, the responsibility for making materiality judgements and determinations rests with the reporting entity for all requirements in IFRS Sustainability Disclosure Standards and for all accompanying guidance, including this guidance. An entity is required to disclose information if it concludes that the information is material to users

disclose information if it concludes that the information is material to users in making decisions relating to providing resources to the entity.

The disclosure topics and associated metrics in the industry-based guidance are not exhaustive. IFRS S2 requires an entity to consider the full range of climate-related risks and opportunities it faces, including any not identified in this guidance. The entity is required to describe those climate-related risks

this guidance. The entity is required to describe those climate-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, its access to finance or cost of capital over the short, medium or long term (‘climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects’), in accordance with paragraph 10(a) of IFRS S2. Accordingly, an entity might need to provide information related

of IFRS S2. Accordingly, an entity might need to provide information related to additional topics not included in the industry-based guidance—as well as associated metrics—used by the entity to meet the requirements of IFRS S2.

The additional information would be particularly necessary if an entity faces climate-related risks or opportunities that are emerging rapidly or associated with unique aspects of its business model or circumstances.

Selecting the appropriate industry (or industries)

Selecting the appropriate industry (or industries) The industry-based guidance is organised according to the Sustainable Industry Classification System® (SICS®). When preparing disclosures in accordance with the industry-based guidance, an entity is required to identify the particular volume(s) it has applied in preparing its sustainability-related financial disclosures, in accordance with paragraph 59(b) of IFRS S1. As a

financial disclosures, in accordance with paragraph 59(b) of IFRS S1. As a starting point, an entity can identify its primary industry classification on the SASB Standards website.

Some entities participate in a range of activities that are likely to span more than one industry. For entities whose operations are integrated horizontally across industries (such as conglomerates) or vertically through the value chain, more than one volume of industry-based guidance may be necessary for

chain, more than one volume of industry-based guidance may be necessary for completeness. Using more than one volume of industry-based guidance would allow such an entity to detail the full range of climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects.

IB5 IB6 IB7 IB8 IB9 IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023 16© IFRS Foundation

Compatibility with SASB Standards The industry-based guidance has been derived from SASB Standards. An entity that has, in a prior reporting period, used SASB Standards to prepare disclosures will find that the guidance is consistent with SASB Standards. Such consistency includes the:(a) industry classifications;

(b) disclosure topics;

Where applicable, the industry-based guidance is accompanied by the relevant

(d) activity metrics.

Where applicable, the industry-based guidance is accompanied by the relevant SASB metric code to assist preparers who have previously used SASB Standards.

Identifying risks and opportunities and preparing disclosures Paragraph 10 of IFRS S2 requires an entity to identify and describe the climate-

related risks and opportunities that could reasonably be expected to affect the entity’s prospects, including those associated with one or more particular

entity’s prospects, including those associated with one or more particular business models, activities or other common features that characterise participation in an industry. In fulfilling the industry-based disclosure requirement, preparers are required to refer to and consider the applicability of the industry-based guidance as a starting point for identifying climate-

related risks and opportunities. In particular, the disclosure topics in this

related risks and opportunities. In particular, the disclosure topics in this guidance describe specific climate-related risks or opportunities associated with the activities conducted by entities within a particular industry.

Example 1 An entity in the automobiles industry might review the guidance and determine that the disclosure topic on ‘Fuel Economy and Use-phase Emissions’ is applicable to its circumstances. The disclosure topic notes that

Emissions’ is applicable to its circumstances. The disclosure topic notes that

‘[M]otor vehicle fossil fuel combustion accounts for a significant share of greenhouse gas (GHG) emissions contributing to global climate change’ and that ‘[m]ore stringent emissions standards and changing consumer demands are driving electric vehicle and hybrid market expansion, as well as for high fuel-efficiency conventional vehicles.’ Accordingly, the disclosure topic could

fuel-efficiency conventional vehicles.’ Accordingly, the disclosure topic could describe either a transition risk—if the entity takes action to mitigate the risk of changing buyer preferences and adapt its business model—or a climate-related opportunity—if the entity innovates to meet or exceed regulatory standards and capture an increasing share of an evolving market.

Paragraphs 13–22 of IFRS S2 require an entity to provide additional

Paragraphs 13–22 of IFRS S2 require an entity to provide additional information on the climate-related risks and opportunities identified and described in paragraph 10 of IFRS S2. In preparing its climate-related financial disclosures, an entity is required to refer to and consider the applicability of IB10 IB11 IB12 IB13 IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 17

the metrics associated with the industry-based guidance, in accordance with paragraph 23 of IFRS S2.

Example 2 The automaker (see Example 1) would disclose information about the ‘Fuel Economy and Use-phase Emissions’ disclosure topic in accordance with the industry-based guidance. For example, the entity would use the associated metrics, including the fuel economy of the entity’s fleet (metric TR-

AU-410a.1) and its sales of zero-emission vehicles (metric TR-AU-410a.2).

These disclosures would help fulfil the industry-based requirements and those related to metrics and targets. However, the entity might also use the disclosures to fulfil the requirement in paragraph 14(c) of IFRS S2 to disclose quantitative information about the progress of plans disclosed in accordance with paragraph 14(a) of IFRS S2. This information would help users

with paragraph 14(a) of IFRS S2. This information would help users understand how the entity plans to achieve the climate-related targets it has set.

Preparing information to fulfil cross-industry metric categories The industry-based guidance can assist entities in meeting the requirements for disclosures related to cross-industry metric categories in paragraphs 29(a)–(e) of IFRS S2. For example:(a) paragraph 29(a) requires the disclosure of the entity’s gross Scope 1

(a) paragraph 29(a) requires the disclosure of the entity’s gross Scope 1 greenhouse gas emissions, which an entity in the semiconductors industry might enhance by disclosing the amount of Scope 1 greenhouse gas emissions from perfluorinated compounds (see metric TC-SC-110a.1);

(b) paragraph 29(c) requires the disclosure of quantitative information related to an entity’s exposure to climate-related physical risk, which an entity in the agricultural products industry might fulfil by

an entity in the agricultural products industry might fulfil by disclosing the percentage of key crops sourced from water-stressed regions (see metric FB-AG-440a.2);

(c) paragraph 29(d) requires the disclosure of quantitative information related to an entity’s climate-related opportunities, which an entity in the chemicals industry might fulfil by disclosing its revenue from products designed for use-phase resource efficiency (see metric RT-CH-410a.1); and (d)

products designed for use-phase resource efficiency (see metric RT-CH-410a.1); and (d) paragraph 29(e) requires the disclosure of quantitative information about an entity’s climate-related capital deployment, which an entity in the oil and gas industry might fulfil by disclosing the amount it has invested in renewable energy (see metric EM-EP-420a.3).

Regardless of whether a preparer identifies a direct or explicit connection

Regardless of whether a preparer identifies a direct or explicit connection between a specific cross-industry metric category and a given industry-based disclosure topic or its corresponding metric(s), the entity shall refer to and consider the applicability of its full set of relevant industry-based guidance to IB14 IB15 IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023 18© IFRS Foundation

present fairly the climate-related risks and opportunities to which it is exposed.

The industry-based guidance associated with IFRS S2 is published in separate industry-based volumes, labelled as Volumes 1–68 of the Industry-based Guidance on Implementing IFRS S2, as outlined in Table 1.

Table 1: Volumes 1–68: Industry-based Guidance SICS® sector and industry IFRS S2 volume Consumer Goods

Apparel, Accessories & Footwear 1 (CG-AA) Appliance Manufacturing 2 (CG-AM) Building Products & Furnishings 3 (CG-BF) E-Commerce 4 (CG-EC) Household & Personal Products 5 (CG-HP) Multiline and Specialty Retailers & Distributors 6 (CG-MR) Toys & Sporting Goods

Extractives & Minerals Processing

Coal Operations 7 (EM-CO) Construction Materials 8 (EM-CM) Iron & Steel Producers 9 (EM-IS) Metals & Mining 10 (EM-MM) Oil & Gas–Exploration & Production 11 (EM-EP) Oil & Gas–Midstream 12 (EM-MD) Oil & Gas–Refining & Marketing 13 (EM-RM) Oil & Gas–Services 14 (EM-SV) Financials

Asset Management & Custody Activities 15 (FN-AC) Commercial Banks 16 (FN-CB) Consumer Finance

Insurance 17 (FN-IN) Investment Banking & Brokerage 18 (FN-IB) Mortgage Finance 19 (FN-MF) Security & Commodity Exchanges

Food & Beverage

Agricultural Products 20 (FB-AG) Alcoholic Beverages 21 (FB-AB) Food Retailers & Distributors 22 (FB-FR) continued...

IB16 IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 19

...continued SICS® sector and industry IFRS S2 volume Meat, Poultry & Dairy 23 (FB-MP) Non-Alcoholic Beverages 24 (FB-NB) Processed Foods 25 (FB-PF) Restaurants 26 (FB-RN) Tobacco

Health Care

Biotechnology & Pharmaceuticals

Drug Retailers 27 (HC-DR) Health Care Delivery 28 (HC-DY) Health Care Distributors 29 (HC-DI) Managed Care 30 (HC-MC) Medical Equipment & Supplies 31 (HC-MS) Infrastructure

Electric Utilities & Power Generators 32 (IF-EU) Engineering & Construction Services 33 (IF-EN) Gas Utilities & Distributors 34 (IF-GU) Home Builders 35 (IF-HB) Real Estate 36 (IF-RE) Real Estate Services 37 (IF-RS) Waste Management 38 (IF-WM) Water Utilities & Services 39 (IF-WU) Renewable Resources & Alternative Energy

Biofuels 40 (RR-BI) Forestry Management 41 (RR-FM) Fuel Cells & Industrial Batteries 42 (RR-FC) Pulp & Paper Products 43 (RR-PP) Solar Technology & Project Developers 44 (RR-ST) Wind Technology & Project Developers 45 (RR-WT) Resource Transformation

Aerospace & Defence 46 (RT-AE) Chemicals 47 (RT-CH) Containers & Packaging 48 (RT-CP) Electrical & Electronic Equipment 49 (RT-EE) continued...

IFRS S2 CLIMATE-RELATED DISCLOSURES—JUNE 2023 20© IFRS Foundation

...continued SICS® sector and industry IFRS S2 volume Industrial Machinery & Goods 50 (RT-IG) Services

Advertising & Marketing

Casinos & Gaming 51 (SV-CA) Education

Hotels & Lodging 52 (SV-HL) Leisure Facilities 53 (SV-LF) Media & Entertainment

Professional & Commercial Services

Technology & Communications

Professional & Commercial Services

Technology & Communications

Electronic Manufacturing Services & Original Design Manufacturing 54 (TC-ES) Hardware 55 (TC-HW) Internet Media & Services 56 (TC-IM) Semiconductors 57 (TC-SC) Software & IT Services 58 (TC-SI) Telecommunication Services 59 (TC-TL) Transportation

Air Freight & Logistics 60 (TR-AF) Airlines 61 (TR-AL) Auto Parts 62 (TR-AP) Automobiles 63 (TR-AU) Car Rental & Leasing 64 (TR-CR) Cruise Lines 65 (TR-CL) Marine Transportation 66 (TR-MT) Rail Transportation 67 (TR-RA) Road Transportation 68 (TR-RO) IFRS S2 ACCOMPANYING GUIDANCE© IFRS Foundation 21

22© IFRS Foundation Columbus Building 7 Westferry Circus Canary Wharf London E14 4HD, UK Tel+44 (0) 20 7246 6410 Email sustainability_licensing@ifrs.org ifrs.org International Financial Reporting Standards®, IFRS Foundation®,

IFRS®, IAS®, IFRIC®, SIC®, IASB®, ISSBTM, IFRS for SMEs®

标题: 国际财务报告准则S2号——气候相关披露随附指南

原文标题: IFRS S2 Climate-related Disclosures

分类: Part B—Accompanying Guidance for IFRS S1 and IFRS S2

来源: IFRS Foundation (https://www.ifrs.org)

导航页: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/sustainability-pdf-collection/

模型接口: https://www.ifrs.org/content/ifrs/home/issued-standards/ifrs-sustainability-standards-navigator/sustainability-pdf-collection/jcr:content/root/responsivegrid_1242322373/standarddocument.model.json

官方中文 PDF: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/chinese/2023/issued/part-b/zh-issb-2023-b-ifrs-s2-climate-related-disclosures-accompanying-guidance-part-b.pdf?bypass=on

英文 PDF: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-b/issb-2023-b-ifrs-s2-climate-related-disclosures-accompanying-guidance-part-b.pdf?bypass=on年份: 2023说明: 官方中文译本

国际可持续准则理事会Sustainability 2023年6月国际财务报告准则S2号

IFRS

® 可持续披露准则气候相关披露随附指南

本出版物中所含内容并非提供任何建议，不应以此取代具有专业资质人士的服务。

©IFRS Foundation 2023本出版物的复制与使用权受到严格限制，仅限于个人非商业目的，例如企业披露

本随附指南与《国际财务报告准则S2号——气候相关披露》（2023年6月发布，见单独分册），由国际可持续准则理事会（ISSB）发布。

免责声明：在适用法律允许的范围内，ISSB和国际财务报告准则基金会（"基

金会"）不对任何人因为本出版物或任何与之相关的翻译所导致的损失（无论

是因合同、侵权或其他方式导致的任何性质的索赔或损失，包括直接、间接、附带或结果性损失、惩罚性赔偿、处罚或费用）承担任何责任。。

报告准则基金会（sustainability_licensing@ifrs.org）。。

国际财务报告准则基金会在全球拥有多个注册商标，包括“IAS®”、“IASB®”、

报告准则基金会（sustainability_licensing@ifrs.org）。。

国际财务报告准则基金会在全球拥有多个注册商标，包括“IAS®”、“IASB®”、IASB®标识、“IFRIC®”、“IFRS®”、IFRS®标识、“IFRS for SMEs®”、IFRS for SMEs® 标识、“International Accounting Standards®” 、“International Financial Reporting Standards®”、“Hexagon Device”、“NIIF®”、“SIC®”和“SASB®”。关于商标的更多详情，可以向国际财务报告准则基金会申请提供

本出版物中包含的简体中文版《国际财务报告准则S2 号——气候相关披

露》及其随附文件已获国际财务报告准则基金会指定的审查委员会批准。该

简体中文译本由中国会计准则委员会经国际财务报告准则基金会许可出版。该简体中文译本的版权归国际财务报告准则基金会所有。。

国际财务报告准则基金会是按照美国特拉华州《普通公司法》成立的非营利

简体中文译本由中国会计准则委员会经国际财务报告准则基金会许可出版。该简体中文译本的版权归国际财务报告准则基金会所有。。

国际财务报告准则基金会是按照美国特拉华州《普通公司法》成立的非营利

性公司，总部设在英格兰与威尔士并在该地以海外分公司运营（公司号码：FC023235 ），办公地址：Columbus Building,7 Westferry Circus,

Canary Wharf, London，E14 4HD。

This Accompanying Guidance accompanies IFRS S2 Climate related Disclosures (published June 2023; see separate booklet) and is issued by the International Sustainability Standards Board (ISSB).

Disclaimer: To the extent permitted by applicable law, the ISSB and the

IFRS

Foundation (Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any

whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs.

Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional.

commercial use, such as corporate disclosure.

use rights are strictly limited to personal non-

commercial use, such as corporate disclosure.

Any other use, such as – but not limited to – reporting software,

investment analysis, data services and product development is not permitted without written consent. Please contact the Foundation for further details at sustainability_licensing@ifrs.org.

This Simplified Chinese translation of the IFRS S2 Climate-related

This Simplified Chinese translation of the IFRS S2 Climate-related disclosures has been approved by a Review Committee appointed by the IFRS Foundation. The Simplified Chinese translation is published by China Accounting Standards Committee with the permission of the IFRS Foundation. The Simplified Chinese translation is the copyright of the IFRS Foundation.

®logo,‘IFRS for SMEs®’,the

IFRS

for SMEs®logo,‘International

the IFRS Foundation.

®logo,‘IFRS for SMEs®’,the

IFRS

for SMEs®logo,‘International Accounting Standards®’, ‘International Financial Reporting Standards®’,

the ‘Hexagon Device’, ‘NIIF®’, ‘SIC®’ and ‘SASB®’. Further details of the Foundation’s Marks are available from the Foundation on request.

The Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, USA and operates in England and Wales as an overseas company (Company number: FC023235) with

and Wales as an overseas company (Company number: FC023235) with its principal office in the Columbus Building, 7 Westferry Circus, Canary Wharf, London, E14 4HD.

组长：舒惠好财政部会计司司长国际财务报告准则S2 号中文翻译审核专家组名单组员：王东财政部会计司副司长张娟财政部会计准则委员会副主任黄世忠厦门国家会计学院原院长、教授王鹏程北京工商大学教授金以文普华永道中天会计师事务所合伙人孙玫安永华明会计师事务所合伙人

"国际财务报告准则!" 号!!!气候相关披露# 随附指南

"国际财务报告准则!" 号!!!气候相关披露# 随附指南目##录"国际财务报告准则!" 号!!!气候相关披露# 随附指南说明性指南示例温室气体排放的汇总和分解&4"

示例(!!!按合并会计集团与其他被投资方分解范围一和范围二温室气体排放

DE)

示例"!!!按范围三类别分解范围三温室气体排放

DE-

示例)!!!按温室气体成分分解温室气体排放

DE()

分解资产管理中的融资排放DE"$示例&!!!按主动和被动策略进行分解DE"-示例$!!!按资产类别进行分解

DE))

"国际财务报告准则!" 号!!!气候相关披露# 行业实施指南引言&'#结构和术语&'$应用&'%重要性D1$选择适当行业或行业组D1%与!>!1标准的兼容性D1(2识别风险和机遇并编制披露D1("编制满足跨行业指标类别的信息D1(&(

"国际财务报告准则!" 号!!!气候相关披露# 随附指南"国际财务报告准则!" 号!!!气候相关披露# 随附指南说明性指南

本指南与"国际财务报告准则!" 号# 一并发布$ 但不构成其组成部分% 本指南

对"国际财务报告准则!" 号# 的某些方面予以说明$ 但并非旨在提供解释性指南%&5#

"国际财务报告准则!" 号# 第". 段要求主体披露与特定跨行业指标类

别相关的信息% 下列示例!提供了第". *0+ 段至第". *5+ 段要求的此类信息的说明%指标类别计量单位示例指标气候相关转型风险金额和百分比/面临较大转型风险的房地产抵押品数量/碳相关资产的信用风险敞口集中度/煤炭开采收入的百分比

/国际航空碳抵销和减排计划未涵盖的收入客公里的百分比气候相关物理风险金额和百分比

/受洪水& 高温压力或水压力影响地区的不动产& 基础设施或其他替代资产组合的比例/面临气候相关灾害的实物资产比例/百年一遇洪泛区抵押贷款的数量和价值/百年一遇洪泛区废水处理能力

/与基准用水压力高或极高地区的取水和用水相关的收入(!

础设施或其他替代资产组合的比例/面临气候相关灾害的实物资产比例/百年一遇洪泛区抵押贷款的数量和价值/百年一遇洪泛区废水处理能力

/与基准用水压力高或极高地区的取水和用水相关的收入(!

根据气候相关财务信息披露工作组"指标& 目标和转型计划指南) 第8章!!!气候相关指标#*"2"(年+

国际财务报告准则!"号续表指标类别计量单位示例指标气候相关机遇金额和百分比

/支持向低碳经济转型的产品或服务产生的收入/与能源效率和低碳技术相关的书面净保费/销售的*(+ 零排放汽车&*"+ 混合动力汽车和*)+ 插电式混合动力汽车的数量

/通过第三方& 多属性& 绿色建筑标准认证交付的房屋比例资本配置列报货币/投资于低碳产品Y服务研发的年收入百分比

/对气候适应措施*例如$ 土壤健康& 灌溉和技术+的投资百分比"

"国际财务报告准则!" 号!!!气候相关披露# 随附指南示+例这些示例与"国际财务报告准则!" 号# 一并发布$ 但不构成其组成部分% 这些

示例对"国际财务报告准则!" 号# 的某些方面予以说明$ 但并非旨在提供解释性指南%&4#

这些示例列举了一些假设情况$ 说明了主体应如何应用"国际财务报告准则!" 号# 中的一些要求% 每个示例中的分析并不旨在代表应用要求的唯一

方式$ 也并非仅适用于所示的特定行业% 为了便于说明$ 示例使用了简单的

事实模式% 在根据"国际财务报告准则!" 号# 进行披露时$ 主体应考虑所有相关事实及特定事实模式的具体情况%温室气体排放的汇总和分解&4"

示例( 至示例$ 说明了在根据"国际财务报告准则!" 号# 的要求披露温

室气体排放时$ 确定是否有必要对信息进行分解的考虑因素% 这些示例并不

能说明在披露温室气体排放时可能需要对信息进行分解的所有原因% 在相关

情况下$ 这些示例参考了"国际财务报告准则!( 号!!!可持续相关财务信息

披露一般要求#& " -国际财务报告准则!" 号. 行业实施指南# 和"温室气体

情况下$ 这些示例参考了"国际财务报告准则!( 号!!!可持续相关财务信息

披露一般要求#& " -国际财务报告准则!" 号. 行业实施指南# 和"温室气体

核算体系) 企业核算与报告标准*"22& 年+#*'"温室气体核算体系) 企业标准#(+%

示例( !!!按合并会计集团与其他被投资方分解范围一和范围二温室气体排放&4$

示例( 说明了第". **+ *++ 段至第". **+ *+,+ 段中关于对主体的合

并会计集团与其未包括在合并会计集团内的被投资方之间的范围一和范围二温室气体排放进行披露和分解的要求%&4/

主体应用"温室气体核算体系) 企业标准# 中概述的股权比例法来设定

组织边界$ 并计量其温室气体排放% 主体采用国际财务报告会计准则将一项

投资作为对联营企业的投资核算% 根据股权比例法$ 主体确定其范围一温室)

国际财务报告准则!"号气体排放为')$2 吨二氧化碳当量*89"5+$ 范围二温室气体排放为()"2 吨二氧化碳当量%&4%

表( 说明了主体根据第". **+ *+,+ 段披露对范围一和范围二温室气体排放总量的分解%

表#+按合并会计集团与其他被投资方分解范围一和范围二温室气体排放温室气体排放*单位) 吨二氧化碳当量+范围一范围二合计合并会计集团& .22%)2$ ')2其他被投资方*联营企业+" &$2&.2" .&2合计*股权比例法+' )$2 ( )"2% -'2

示例" !!!按范围三类别分解范围三温室气体排放&4)示例" 说明了根据第". **+ *++ *)+ 段和第". **+ *,++ 段应用"国

际财务报告准则!( 号# *第". 段至)2 段+ 中规定的汇总和分解原则$ 对范

围三温室气体排放进行的分解% 为简单起见$ 本例仅说明主体如何披露其与

购买商品和服务*类别*(++ 产生的范围三温室气体排放和已售产品的使用

*类别*((++ 产生的范围三温室气体排放%&40

围三温室气体排放进行的分解% 为简单起见$ 本例仅说明主体如何披露其与

购买商品和服务*类别*(++ 产生的范围三温室气体排放和已售产品的使用

*类别*((++ 产生的范围三温室气体排放%&40主体应用"国际财务报告准则!" 号# 第)" 段% 主体依据"温室气体核

算体系企业标准# 计量其购买商品和服务和已售产品的使用产生的范围三温

室气体排放% 该主体考虑是否需要对其类别*(+ 和类别*((+ 的范围三温

室气体排放进行分解$ 以满足"国际财务报告准则!( 号#*第". 段至第)2段+ 的要求%&41

对于类别*(+ !!!购买商品和服务$ 主体考虑)**+ 与该类别相关的温室气体排放占主体披露的范围一& 范围二和范围三温室气体排放总量的-2B,

*0+ 主体承诺到"2X2 年实现温室气体减排目标$ 减少类别*(+ 温室气体排放是主体实现该目标的优先事项,

*3+ 主体制定了减少类别*(+ 温室气体排放的具体温室气体减排目标,并且

*4+ 其供应链位于具有国家自主贡献份额的国家或地区$ 因此$ 供应商

受到日趋严格的排放相关法规和税收政策的约束%&42

并且*4+ 其供应链位于具有国家自主贡献份额的国家或地区$ 因此$ 供应商

受到日趋严格的排放相关法规和税收政策的约束%&42对于类别*((+ !!!已售产品的使用$ 主体考虑)

**+ 制定三年计划提高其产品的排放效率$ 减少客户使用该主体销售的

产品时产生的温室气体排放*使用阶段排放+, 并且*0+ 此类温室气体排放占主体披露的范围一& 范围二和范围三温室气体&

"国际财务报告准则!" 号!!!气候相关披露# 随附指南排放总量的"$B以上%&4#(尽管"国际财务报告准则!" 号# 并未明确要求按类别对范围三温室气体

的排放进行分解$ 但主体考虑了"国际财务报告准则!( 号# 禁止在汇总信息会掩盖重要信息的情况下进行汇总的要求%&4##

由于DE% 至DE(2 段中概述的原因$ 主体确定有必要对其范围三类别*(+

和类别*((+ 的温室气体排放的信息进行分解$ 以便向通用目的财务报告使用者提供重要信息%&4#"

如表" 所示$ 主体决定加入表格$ 对其范围三温室气体排放的披露进行补充%

表"+按类别*#+ 和类别*##+ 分解的范围三温室气体排放的披露摘录温室气体排放*吨二氧化碳当量+"2 Z("2 Z2类别*(+ !!!购买商品和服务)& 222)$ 222类别*((+ !!!已售产品的使用() 222 (& -22

示例) !!!按温室气体成分分解温室气体排放&4#$示例)>和)1说明了主体按温室气体成分对温室气体绝对排放的分解%

虽然"国际财务报告准则!" 号# 并无明确要求进行此类分解$ 但要求主体应

示例) !!!按温室气体成分分解温室气体排放&4#$示例)>和)1说明了主体按温室气体成分对温室气体绝对排放的分解%

虽然"国际财务报告准则!" 号# 并无明确要求进行此类分解$ 但要求主体应

用"国际财务报告准则!( 号# *第". 段至第)2 段+ 中规定的汇总和分解的原则%

示例$6) 按气体成分分解范围一温室气体排放&4#/为简单起见$ 本例仅说明主体与甲烷排放有关的考虑% 忽略与其他成分气体有关的考虑%&4#%

主体从事石油和天然气行业% 主体根据"温室气体核算体系企业标准#计量其范围一温室气体排放% 该主体考虑如何披露其范围一温室气体排放的信息$ 在做出决定时$ 主体考虑)

**+ 其经营所在的国家或地区对石油和天然气行业出台了涉及生产过程中产生的甲烷排放有关的严格法规,

*0+ 主体应参考"-国际财务报告准则!" 号. 行业实施指南# 分册(( [

石油和天然气中单独披露甲烷排放占全球范围一温室气体排放总量的百分比的指南$ 并考虑其适用性%

*3+ 主体的风险职能部门已经确定$ 监管机构对石油和天然气生产的范

石油和天然气中单独披露甲烷排放占全球范围一温室气体排放总量的百分比的指南$ 并考虑其适用性%

*3+ 主体的风险职能部门已经确定$ 监管机构对石油和天然气生产的范

围一甲烷排放进行广泛审查$ 如不加以管理$ 可能会带来较高声誉和监管风险, 并且

*4+ 主体对流程进行了整改$ 以减少范围一甲烷排放$ 从而降低潜在监管负债的风险%$

国际财务报告准则!"号&4#)尽管"国际财务报告准则!" 号# 并未明确要求按温室气体成分进行分

解$ 但主体考虑了"国际财务报告准则!( 号# 禁止在汇总信息会掩盖重要信息的情况下进行汇总的要求%&4#0

由于DE($ 和DE(- 段中概述的原因$ 主体确定有必要对其范围一甲烷排

放的信息进行分解$ 以便向通用目的财务报告使用者提供重要信息%&4#1

如表) 所示$ 主体根据"国际财务报告准则!" 号# 第". **+ 段披露温

室气体排放$ 并决定加入表格$ 对其范围一温室气体排放的披露进行补充%

表$+按气体成分分解范围一温室气体排放披露的摘录温室气体排放*吨二氧化碳当量+"2 Z("2 Z2甲烷") 222"& 222示例$') 按气体成分分解范围三的类别&4#2

为简化起见$ 本例仅说明主体与其产品使用阶段排放* 范围三类别*((++$ 特别是其二氧化碳*89"+ 和一氧化二氮*;" 9+ 排放有关的考虑%

忽略与范围三其他类别和其他气体成分有关的考虑%&4"(主体从事汽车行业% 主体根据"温室气体核算体系企业标准# 计量其范

围三温室气体排放% 主体考虑如何披露其产品使用阶段排放的信息*范围三

类别*((+ 温室气体排放+% 在做出决定时$ 主体认为这些温室气体排放的

很大一部分来自汽车在道路上行驶时的燃烧和尾气排放% 这些使用阶段排放$

特别是89"和;"9$ 在主体销售汽车所在的几个重要国家或地区受到严格监

管% 基于该考虑$ 主体确定有关其使用阶段排放的信息是重要的%&4"#

主体也同时考虑了与89"和;"9排放有关的情况$ 包括)**+ 重要国家或地区的市场已引入政府资助的补贴$ 并将这些补贴提供

给汽车行业的主体$ 用于资助生产较低;"9排放的汽车% 因此$ 该主体被鼓

励生产符合这些国家或地区;"9排放限制的车辆%*0+ 主体应参考"-国际财务报告准则!" 号. 行业实施指南# 分册-) [

汽车中销售加权平均乘用车燃油经济性指标$ 包括乘用车每公里89" 克数$并考虑其适用性%

*3+ 主体应参考" -国际财务报告准则!" 号. 行业实施指南# 分册-) [

汽车中销售加权平均乘用车燃油经济性指标$ 包括乘用车每公里89" 克数$并考虑其适用性%

*3+ 主体应参考" -国际财务报告准则!" 号. 行业实施指南# 分册-) [

汽车中减少使用阶段排放*如89"和;"9& 挥发性有机化合物和颗粒物+ 策略信息的单独披露指南$ 并考虑其适用性%

*4+ 主体计量& 管理和监测车辆设计和制造过程中使用阶段的89"和;"9

排放% 主体制定了温室气体减排的内部目标$ 并且管理团队的部分可变薪酬与实现这些目标挂钩%&4""

尽管"国际财务报告准则!" 号# 并未明确要求按温室气体成分对范围三-

"国际财务报告准则!" 号!!!气候相关披露# 随附指南类别*((+ 温室气体的排放进行分解$ 但主体考虑了"国际财务报告准则!(号# 禁止在汇总信息会掩盖重要信息的情况下进行汇总的要求%&4"$

由于DE"2 至DE"" 段中概述的原因$ 主体确定有必要对其使用阶段89"和

;"9排放的信息进行分解$ 以便向通用目的财务报告使用者提供重要信息%&4"/

如表& 所示$ 主体根据"国际财务报告准则!" 号# 第". **+ 段披露温

室气体排放$ 并决定加入表格$ 对其范围三温室气体排放的披露进行补充%

表/+按气体成分分解范围三类别*##+ 温室气体排放披露的摘录温室气体排放*吨二氧化碳当量+"2 Z("2 Z2二氧化碳&- 222&% 222氮氧化物( 222 ( 2"2分解资产管理中的融资排放&4"%

示例& 至示例$ 说明了从事资产管理业务的主体在根据"国际财务报告

准则!" 号# *1-( 段+ 中的要求和"国际财务报告准则!( 号#*第". 段至

第)2 段+ 中规定的汇总和分解原则来披露与总资产管理规模*>\V+ 相关

准则!" 号# *1-( 段+ 中的要求和"国际财务报告准则!( 号#*第". 段至

第)2 段+ 中规定的汇总和分解原则来披露与总资产管理规模*>\V+ 相关

的温室气体排放时$ 如何对其投资组合范围三*类别*($++ 温室气体的排放进行分解%示例& !!!按主动和被动策略进行分解&4")

某一资产管理公司管理七个公司债券投资组合$ 共计8\!((2 亿% 表$列出了投资组合的详细信息)

表%+按投资组合和策略的资产管理公司资产管理规模投资组合名称策略资产管理规模*以*7计量+基金>主动型公司债券8\(. 亿基金1主动型公司债券8\(. 亿基金8主动型公司债券8\"" 亿基金@被动型公司债券8\($ 亿基金E被动型公司债券8\() 亿基金<被动型公司债券8\(2A$ 亿基金C被动型公司债券8\((A$ 亿&4"0

"国际财务报告准则!" 号# 要求作为资产管理公司的主体提供与其总资'!

在本指南中$ 货币金额以货币单位*8\+ 表示%

国际财务报告准则!"号产管理规模相关的温室气体排放信息% 主体计算了与其七个公司债投资组合

相关的温室气体排放$ 并将其总资产管理规模.%B的投资组合排放纳入计算%

剩余"B的总资产管理规模$ 即8\"A" 亿为现金$ 主体没有披露与该现金相

关的任何投资组合的排放% 主体按总资产管理规模披露范围一& 范围二和范围三温室气体排放%&4"1

该主体考虑如何披露其融资排放的信息% 在做出决定时$ 主体考虑)**+ 主体每个主动和被动策略组合中的投资组合在构成和风险敞口方面高度相似,

*0+ 主动策略的总费用高于被动策略$ 对主体收入的贡献显著大于并且预计将持续大于被动策略的贡献,

*3+ 主动策略的温室气体排放显著低于被动策略%&4"2此外$ 主体的主动策略的投资组合排放更好地反映了气候相关的风险分

析$ 因为其被动策略跟踪基准的业绩和持有量$ 而主动策略寻求超越基准%

虽然两种策略都面临业绩不佳的风险$ 但主体还识别了主动策略和被动策略

之间不同的风险敞口$ 因为虽然主动策略可能面临业绩低于基准的现金流出$

虽然两种策略都面临业绩不佳的风险$ 但主体还识别了主动策略和被动策略

之间不同的风险敞口$ 因为虽然主动策略可能面临业绩低于基准的现金流出$

但与主体的被动策略相比$ 其在管理或减少融资排放方面也具有更大的灵活性%&4$(尽管"国际财务报告准则!" 号# 未明确要求主体根据主动策略和被动策

略对融资排放进行分解$ 但主体考虑了"国际财务报告准则!( 号# 禁止在汇

总信息会掩盖重要信息的情况下进行汇总的要求%&4$#由于DE"% 段至DE)2 段中概述的原因$ 主体决定分解融资排放信息$ 特

别是主动策略和被动策略信息$ 以便向通用目的财务报告使用者提供重要信息%&4$"

如表- 所示$ 主体按主动策略和被动策略对其投资组合排放信息进行分解%

表)+按主动策略和被动策略对融资排放披露进行分解融资排放*吨二氧化碳当量+主动策略被动策略合计范围一(" %%2 $$("' )22 .$2&2 (%( $2(范围二" .%) (($% ("2 ))$(( (2) &$2范围三&) ''( 22$

(2) '.. 22$(&' $'2 2(2合计

"' )22 .$2&2 (%( $2(范围二" .%) (($% ("2 ))$(( (2) &$2范围三&) ''( 22$

(2) '.. 22$(&' $'2 2(2合计%2 )$/ )0##$2 ""( "2(#21 1%/ 2)#含资产管理规模*以货币单位计量+$%A% 亿&. 亿(2'A% 亿含占总资产管理规模的百分比*含特定策略的资产管理规模百分比+

$)A$B*.%B+ &&A$B*.%B+ .%B*不适用+##注() "A2B的资产管理规模$ 即8\"A" 亿$ 被排除在融资排放计算之外$ 这代表了基金持有的现金%%

"国际财务报告准则!" 号!!!气候相关披露# 随附指南示例$ !!!按资产类别进行分解&4$$

某一资产管理公司管理八个长期债券和股权投资组合$ 共计8\-22 亿%表' 列出了投资组合的详细信息)

表0+按投资组合和资产类别的资产管理公司资产管理规模投资组合名称资产类别资产管理规模*以*7计量+基金>长期债券8\-% 亿基金1长期债券8\-. 亿基金8长期债券8\%. 亿基金@股权*公开交易+8\-2 亿基金E股权*公开交易+8\-2 亿基金<股权*公开交易+8\'. 亿基金C股权*公开交易+8\%- 亿基金:股权*公开交易+8\%. 亿&4$/

作为资产管理公司$ "国际财务报告准则!" 号# 要求主体提供与其总资

产管理规模相关的温室气体排放信息% 该主体计算了与其八个投资组合相关

的排放$ 并将其总资产管理规模.%B的融资排放纳入其计算中% 剩余"B的

总资产管理规模$ 即8\(" 亿是现金% 主体没有披露与该现金相关的任何融

资排放% 主体按总资产管理规模分别披露范围一& 范围二和范围三温室气体排放%

总资产管理规模$ 即8\(" 亿是现金% 主体没有披露与该现金相关的任何融

资排放% 主体按总资产管理规模分别披露范围一& 范围二和范围三温室气体排放%&4$%

该主体考虑如何披露其融资排放的信息% 在做出决定时$ 主体考虑)**+ 长期债券投资组合寻求长期资本增值*平均持有期为' 年+$ 而公

开交易的股权投资组合则寻求短期资本增值*平均持有期为. 个月+,*0+ 因为每种资产类别受到不同的气候相关风险和机遇的影响$ 对影响这两种资产类别的气候相关风险的评估不同,

*3+ 主体每个资产类别中的投资组合在构成和风险敞口方面与其在同一

资产类别中的其他投资组合相似$ 长期债券和公开交易的股权资产类别皆是如此%&4$)

尽管"国际财务报告准则!" 号# 未明确要求主体根据长期债券和公开交

易的股权对融资排放进行分解$ 但主体考虑了"国际财务报告准则!( 号# 禁

止在汇总信息会掩盖重要信息的情况下进行汇总的要求%&4$0由于DE)$ 段至DE)- 段中概述的原因$ 主体决定分解融资排放信息$ 特

别是长期债券和公开交易的股权信息$ 以便向通用目的财务报告使用者提供

&4$0由于DE)$ 段至DE)- 段中概述的原因$ 主体决定分解融资排放信息$ 特

别是长期债券和公开交易的股权信息$ 以便向通用目的财务报告使用者提供重要信息%.

国际财务报告准则!"号&4$1如表% 所示$ 主体对其融资排放信息按资产类别进行分解%表1+按资产类别分解的融资排放披露融资排放*吨二氧化碳当量+长期债券公开交易的股权合计范围一&% -22 &($(2( &%' ))"($2 2%' '&'范围二)) %2$ 2"$"' (%' '-$-2 .." '.2范围三($. -($ 22%)2( 22( '(%&-2 -(- '"-合计"/" ("( //1/"2 )0) 1#%)0# )20 ")$含资产管理规模*以8\计量+""A($ 亿)-A-$ 亿$%A% 亿含占总资产管理规模的百分比*含特定资产类别的资产管理规模百分比+)-A.B*.%B+-(A(B*.%B+.%B*不适用+

##注() "A2B的资产管理规模*或8\(" 亿+ 被排除在融资排放计算之外$ 这代表了基金持有的现金%2 (

"国际财务报告准则!" 号!!!气候相关披露# 随附指南"国际财务报告准则!" 号!!!气候相关披露# 行业实施指南

本指南与"国际财务报告准则!" 号# 一并发布$ 但不构成其组成部分% 本指南

说明了"国际财务报告准则!" 号# 的一些方面$ 但并非旨在提供解释性指南%引言&'#

本指南为应用"国际财务报告准则!" 号# 中的一些披露要求的可能方法

提供建议% 本指南未有额外的要求% 具体而言$ 本指南建议了识别和披露与

特定业务模式& 活动或表明参与某一行业的其他共同特征相关的气候相关风

险和机遇信息的方法% 应用"国际财务报告准则!" 号# 时$ 主体应根据"国

际财务报告准则!" 号# 第(" 段和第)" 段$ 参考本指南中的信息并考虑其适用性%&'"

本行业指南沿用可持续核算准则理事会*!>!1+ 标准$ 该标准由国际可

持续准则理事会*D!!1+ 维护% 本指南是基于行业的$ 因此主体可能仅适用于其中的部分要求%结构和术语&'$

本指南按照行业进行分类$ 以帮助主体识别适用于其业务模式和相关活动的气候相关风险和机遇%&'/行业指南的内容包括)

于其中的部分要求%结构和术语&'$本指南按照行业进行分类$ 以帮助主体识别适用于其业务模式和相关活动的气候相关风险和机遇%&'/行业指南的内容包括)

**+ 行业介绍!!!通过对相关业务模式& 活动以及表明参与某一行业的

其他共同特征进行描述$ 帮助主体识别适用的行业指南,*0+ 披露主题!!!描述与特定行业中主体开展的活动相关的具体气候相关风险或机遇,((

国际财务报告准则!"号*3+ 指标!!!伴随披露主题$ 旨在单独或作为一组指标的一部分$ 提供主体关于特定披露主题业绩的有用信息,

*4+ 技术协议!!!对相关指标的定义& 范围& 实施和列报提供指南,以及

*5+ 活动指标!!!对主体特定活动或运营的规模进行量化$ 旨在结合

D1& *3+ 段所述的指标$ 对数据进行规范并便于比较%应用重要性&'%

"国际财务报告准则!" 号# 的目标是要求主体披露有关其气候相关风险

和机遇的信息$ 这些信息有助于通用目的财务报告使用者做出与向主体提供资源相关的决策%&')

本指南及其分册中包含的披露主题和相关指标可能为通用目的财务报告使用者提供有用的信息% 然而$ 根据国际财务报告可持续披露准则中的所有

要求及其所有随附指南*包括本指南+$ 做出重要性判断和决定的责任由报告

主体承担% 当主体认为信息对使用者在做出与向该主体提供资源相关的决策重要时$ 应披露该信息%&'0

行业指南中的披露主题和相关指标并非完整清单%"国际财务报告准则!" 号# 要求主体考虑其面临的所有气候相关风险和机遇$ 包括本指南中未识

重要时$ 应披露该信息%&'0行业指南中的披露主题和相关指标并非完整清单%"国际财务报告准则

!" 号# 要求主体考虑其面临的所有气候相关风险和机遇$ 包括本指南中未识

别的风险和机遇% 根据"国际财务报告准则!" 号# 第(2 **+ 段$ 主体应描

述可合理预期会影响主体短期& 中期或长期的现金流量& 融资渠道或资本成

本的气候相关风险和机遇*可合理预期会影响主体发展前景的气候相关风险

和机遇+% 因此$ 主体可能需要提供有关行业指南中未包含的其他主题的信

息$ 以及主体用于满足"国际财务报告准则!" 号# 要求的相关指标% 如果主

体面临的气候相关风险或机遇正在快速涌现或与其业务模式或情况的特有方面相关$ 则尤其有必要披露额外的信息%选择适当行业或行业组&'1

行业指南按照!HST*+G*0I5DG4HSTJO8I*SS+6+3*T+LG !OST5F# *!D8!#+ 进行分

类% 在根据行业指南编制披露时$ 主体应根据"国际财务报告准则!( 号# 第

$. *0+ 段的规定$ 确定其在编制可持续相关财务信息披露时采用的特定分

类% 在根据行业指南编制披露时$ 主体应根据"国际财务报告准则!( 号# 第

$. *0+ 段的规定$ 确定其在编制可持续相关财务信息披露时采用的特定分

册% 首先$ 主体可以在!>!1标准网站上确定其主要行业分类%&'2

一些主体参与一系列活动$ 可能跨多个行业% 如果主体的业务跨行业横

向整合*如企业集团+ 或通过价值链纵向整合$ 主体可能需要多套行业指南"(

"国际财务报告准则!" 号!!!气候相关披露# 随附指南以确保完整性% 运用多套行业指南是为了允许主体详细说明可合理预期会影响主体发展前景的所有气候相关风险和机遇%与!>!1标准的兼容性&'#(行业指南来源于!>!1标准% 在上一报告期间使用!>!1标准编制披露的

主题将发现本指南与!>!1标准一致% 一致之处包括)**+ 行业分类,*0+ 披露主题,*3+ 指标和技术协议, 以及*4+ 活动指标%&'##

如适用$ 行业指南附有相关!>!1标准指标代码$ 可为以前使用!>!1标准的编制者提供帮助%识别风险和机遇并编制披露&'#"

"国际财务报告准则!" 号# 第(2 段要求主体识别和描述可合理预期会影

响主体发展前景的气候相关风险和机遇$ 包括与一种或多种特定业务模式&

活动或表明主体参与某一行业的其他共同特征相关的风险和机遇% 在满足行

业披露要求时$ 要求编制者参考行业指南并考虑其适用性$ 以此作为识别气

候相关风险和机遇的起点% 特别是$ 本指南中的披露主题描述了与特定行业

主体所开展的活动有关的具体气候相关风险或机遇%例#

业披露要求时$ 要求编制者参考行业指南并考虑其适用性$ 以此作为识别气

候相关风险和机遇的起点% 特别是$ 本指南中的披露主题描述了与特定行业

主体所开展的活动有关的具体气候相关风险或机遇%例#汽车行业的主体可查阅本指南$ 并判断'燃料经济性和使用阶段排

放( 的披露主题适用于其情况% 该披露主题指出$ '引起全球气候变化

的温室气体排放有很大一部分来自机动车燃烧化石燃料(% 日益严格的排放标准和不断变化的消费者需求推动了电动汽车& 混合动力汽车以及

具有高燃油效率的传统汽车市场的不断拓展% 因此$ 披露主题既可以描

述转型风险*如果主体采取行动以应对消费者偏好变化带来的风险$ 并调整其业务模式+$ 也可以描述与气候相关的机会*如果主体通过创新

达到或超过监管标准$ 并在不断变化的市场中提高占有率+%&'#$"国际财务报告准则!" 号# 的第() 段至第"" 段要求$ 主体应根据"国

际财务报告准则!" 号# 第(2 段中识别和描述的气候相关风险和机遇提供额

外信息% 在编制气候相关财务信息披露时$ 主体应根据"国际财务报告准则

际财务报告准则!" 号# 第(2 段中识别和描述的气候相关风险和机遇提供额

外信息% 在编制气候相关财务信息披露时$ 主体应根据"国际财务报告准则

!" 号# 第") 段$ 参考与行业指南相关的指标$ 并考虑其适用性%) (

国际财务报告准则!"号例"汽车制造商*参见例(+ 会根据行业指南$ 披露关于披露主题'燃

料经济性和使用阶段排放( 的信息% 例如$ 主体会使用相关指标$ 包括

主体汽车的燃料经济性*指标?P[>\[&(2*A(+ 及其零排放汽车的销售情况*指标?P[>\[&(2*A"+%

这些披露将帮助主体满足基于行业的& 与指标和目标相关的披露要求% 但是$ 主体也可以借此满足"国际财务报告准则!" 号# 第(& *3+

段的要求$ 披露有关根据"国际财务报告准则!" 号# 第(& **+ 段要

求披露的计划进展的定量信息% 该信息将有助于使用者了解主体计划如何实现其设定的气候相关目标%编制满足跨行业指标类别的信息&'#/

本行业指南可以帮助主体满足"国际财务报告准则!" 号# 第". **+ 段

至第". *5+ 段的跨行业指标类别相关的披露要求% 例如)**+ 第". **+ 段要求披露主体的范围一温室气体排放总量% 为加强该

披露$ 半导体行业的主体可披露与全氟化合物相关的范围一温室气体排放量*参见指标?8[!8[((2*A(+,

**+ 第". **+ 段要求披露主体的范围一温室气体排放总量% 为加强该

披露$ 半导体行业的主体可披露与全氟化合物相关的范围一温室气体排放量*参见指标?8[!8[((2*A(+,

*0+ 第". *3+ 段要求披露与主体气候相关物理风险敞口有关的定量信

息% 为满足该要求$ 农产品行业的主体可披露水资源短缺地区的主要作物的

百分比*参见指标<1[>C[&&2*A"+,*3+ 第". *4+ 段要求披露与主体气候相关机遇相关的定量信息% 为满

足该要求$ 化学品行业的主体可披露其为提高使用阶段资源效率而设计的产

品收入*参见指标P?[8:[&(2*A(+, 以及*4+ 第". *5+ 段要求披露与主体气候相关资本配置的定量信息% 为满

足该要求$ 石油和天然气行业的主体可披露其在可再生能源方面的投资金额*参见指标EV[E=[&"2*A)+%&'#%

无论编制者是否识别出特定跨行业指标类别与给定的行业披露主题或其相应指标之间的直接或明确关联$ 主体均应参考所有相关行业指南并考虑其

适用性$ 以公允反映其面临的气候相关风险和机遇%&'#)

无论编制者是否识别出特定跨行业指标类别与给定的行业披露主题或其相应指标之间的直接或明确关联$ 主体均应参考所有相关行业指南并考虑其

适用性$ 以公允反映其面临的气候相关风险和机遇%&'#)如表( 所示$ 与"国际财务报告准则!" 号# 相关的行业指南以单独的行

业指南分册发布$ 标记为" -国际财务报告准则!" 号!!!气候相关披露. 行业实施指南# 分册( 至分册-%%&(

"国际财务报告准则!" 号!!!气候相关披露# 随附指南表#+分册# 至分册)1) 行业指南!D8!#部门和行业"国际财务报告准则!" 号# 分册消费品服装& 配饰和鞋类家电制造建筑产品和家具电子商务家庭和个人用品多品类和专营零售商及分销商玩具和体育用品( *8C[>>+" *8C[>V+) *8C[1<+& *8C[E8+$ *8C[:=+- *8C[VP+采掘和矿物加工煤炭经营建筑材料钢铁生产商金属和采矿石油和天然气!!!勘探与生产石油和天然气!!!中游石油和天然气!!!精炼与营销石油和天然气!!!服务' *EV[89+% *EV[8V+. *EV[D!+(2 *EV[VV+(( *EV[E=+(" *EV[V@+() *EV[PV+(& *EV[!U+金融业资产管理和托管活动商业银行消费金融保险投资银行和经纪业务抵押贷款融资证券与商品交易所($ *<;[>8+(- *<;[81+(' *<;[D;+(% *<;[D1+(. *<;[V<+食品和饮料农产品酒精类饮料

保险投资银行和经纪业务抵押贷款融资证券与商品交易所($ *<;[>8+(- *<;[81+(' *<;[D;+(% *<;[D1+(. *<;[V<+食品和饮料农产品酒精类饮料食品零售商和分销商肉类& 家禽类和乳制品非酒精类饮料加工食品餐饮业烟草"2 *<1[>C+"( *<1[>1+"" *<1[<P+") *<1[V=+"& *<1[;1+"$ *<1[=<+"- *<1[P;+$(

国际财务报告准则!"号续表!D8!#部门和行业"国际财务报告准则!" 号# 分册医疗保健生物科技和制药药品零售商医疗保健服务医疗保健经销商管理式医疗医疗设备和用品"' *:8[@P+"% *:8[@X+". *:8[@D+)2 *:8[V8+)( *:8[V!+基础设施电力公用事业和发电工程和建筑服务燃气公用事业和分销商房屋建造商房地产房地产服务废弃物管理水力公用事业和服务)" *D<[E\+)) *D<[E;+)& *D<[C\+)$ *D<[:1+)- *D<[PE+)' *D<[P!+)% *D<[]V+). *D<[]\+可再生资源和替代能源生物燃料林业管理燃料电池和工业电池纸浆和纸制品太阳能技术和项目开发方风力技术和项目开发方&2 *PP[1D+&( *PP[<V+&" *PP[〈8+&) *PP[==+&& *PP[!?+&$ *PP[]?+资源转化航空航天与国防化学品容器和包装电气和电子设备工业机械及商品&- *P?[〉E+&' *P?[8:+

&) *PP[==+&& *PP[!?+&$ *PP[]?+资源转化航空航天与国防化学品容器和包装电气和电子设备工业机械及商品&- *P?[>E+&' *P?[8:+&% *P?[8=+&. *P?[EE+$2 *P?[DC+服务广告和营销赌场和博彩教育酒店和住宿休闲设施媒体和娱乐专业和商业服务$( *!U[8>+$" *!U[:N+$) *!U[N<+-(

"国际财务报告准则!" 号!!!气候相关披露# 随附指南续表!D8!#部门和行业"国际财务报告准则!" 号# 分册技术和通讯电子制造服务和原创设计制造硬件互联网媒体与服务半导体软件和信息技术服务通信服务$& *?8[E!+$$ *?8[:]+$- *?8[DV+$' *?8[!8+$% *?8[!D+$. *?8[?N+交通运输空运和物流航空汽车零部件汽车汽车租赁邮轮海运铁路运输公路运输-2 *?P[><+-( *?P[>N+-" *?P[>=+-) *?P[>\+-& *?P[8P+-$ *?P[8N+-- *?P[V?+-' *?P[P>+-% *?P[P9+'(

Foundation Columbus Building 7 Westferry Circus Canary Wharf London E14 4HD, UK Tel+44 (0) 20 7246 6410 International Financial Reporting Standards®, IFRS Foundation®,

IFRS®, IAS®, IFRIC®, SIC®, IASB®, ISSBTM, IFRS for SMEs Email sustainability_licensing@ifrs.org ifrs.org®