ESG And Sustainability Reporting In Zimbabwe Part 3

Introduction

Last week's part 2 dealt with IFRS S1's General Requirements for Disclosure of Sustainability Reporting. The series covered key components to be disclosed and the related categories under ZSE Practice Note No. 16. The relationship between IFRS S1 and ZSE Practice Note No. 16 was explored. This week's article will shift to IFRS S2 reporting requirements to ensure sustainability. The linkage to ZSE Practice Note No. 16 will be examined to help local entities comply with the requirements. IFRS S2 deals with Climate-related Disclosures which have been topical in the United Arab Emirates (UAE) at COP28 which came to an end on Tuesday, the 12^th of December 2028.

IFRS S2 –Climate-related Disclosures