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ARTICLE · 14 NOVEMBER 2023

WTW Climate Reporting Comparative Table: November 2023 Update

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How does IFRS S1 and S2 compare with TCFD, SEC, and EU climate reporting requirements? WTW's updated comparative table clarifies the crossovers and where regimes diverge.

European UnionEnvironment
Fiona Ribbons
Fiona Ribbons
Aeman Junaid
Aeman Junaid
Torolf Hamm
Torolf Hamm

How does IFRS S1 and S2 compare with TCFD, SEC, and EU climate reporting requirements? WTW's updated comparative table clarifies the crossovers and where regimes diverge.

To help you identify your climate reporting priorities from the breadth of developing climate-related financial disclosures, WTW published the first iteration of our Climate Reporting Comparative Table this summer.

To keep pace with the rapidly evolving regulatory landscape, we've now amended the comparative table to reflect recent moves by the International Financial Reporting Standards' (IFRS) International Sustainability Standards Board (ISSB) to issue its inaugural sustainability standards.

WTW's Climate Reporting Comparative table now compares the key elements of:

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