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IFRS S2 Disclosure

Four pillars. Every metric auto-populated.

Generate investor-grade IFRS S2 disclosures across Governance, Strategy, Risk Management and Metrics & Targets — guided workflows, AI-drafted narrative, and direct integration with your GHG inventory.

IFRS S2 Disclosure · FY2025 · Draft
Disclosure Pillars
GovernanceComplete ✓
StrategyIn Progress · 3 of 5 sections
Risk ManagementComplete ✓
Metrics & TargetsComplete ✓
Disclosure status: Ready for review · 4 scenarios modelled · 12 metrics disclosed
01
Governance

Board oversight, documented and disclosed.

IFRS S2 paragraph 6 requires disclosure of the governance body's oversight of climate-related risks and opportunities, and management's role in assessing and managing them. Aretia structures your governance disclosure with board committee mapping, frequency of climate reporting, and management accountability chains — all in a guided form that outputs investor-grade disclosure language.

Board committee oversight mapping and frequency
Management role and accountability structure
Climate risk integration into enterprise risk management
AI-drafted governance narrative with evidence citations
Governance Disclosure — Board Oversight
Governance Structure
Board CommitteeAudit & Risk Committee
Frequency of Climate UpdatesQuarterly
Management RoleCFO — climate risk owner
ERM IntegrationYes — integrated in Q1 board pack
Governance Narrative
“The Board's Audit and Risk Committee has oversight of climate-related risks and opportunities, receiving quarterly updates from the CFO...”
AI-drafted · Edit before publishing
02
Strategy

Scenario analysis across three warming pathways.

IFRS S2 paragraph 10 requires climate scenario analysis covering both physical and transition risks. Aretia models your business across three NGFS scenarios — 1.5°C Net Zero, 2°C Delayed Transition, and 3°C+ Current Policies — generating asset-level physical risk narratives and EBITDA-level transition risk quantification for short, medium and long horizons.

NGFS 1.5°C, 2°C and 3°C+ scenarios modelled
Physical risk: flood, heat, drought, wildfire by asset
Transition risk: carbon price EBITDA sensitivity
Short (0–3yr), medium (3–10yr), long-term (10–30yr) horizons
Scenario Analysis — EBITDA Impact
EBITDA Sensitivity by Scenario & Horizon
1.5°C NZ
2°C DT
3°C+ CP
Short-term
−2.1%
−0.8%
−0.3%
Medium-term
−8.4%
−4.2%
−1.1%
Long-term
−18.2%
−9.8%
−3.4%
Carbon price sensitivity · Physical risk included
03
Risk Management

Climate risks integrated into your ERM process.

IFRS S2 paragraphs 25–27 require disclosure of the processes used to identify, assess, prioritise and monitor climate-related risks and opportunities, and whether these are integrated into the overall risk management process. Aretia provides a structured risk register, risk category taxonomy (physical acute, physical chronic, transition policy, technology, market, reputational), and integration documentation.

Physical and transition risk taxonomy pre-built
Risk identification, assessment and prioritisation workflow
Integration with board-level ERM documentation
Opportunity register alongside risk register
Climate Risk Register — Top Risks
Risk
Category
Likelihood
Impact
Priority
Carbon pricing increase
Transition-Policy
High
High
Critical
Coastal flood risk at Site 2
Physical-Chronic
Medium
High
High
Supply chain disruption
Transition-Market
Medium
Medium
Medium
Grid decarbonisation
Transition-Technology
Low
Low
Low
04
Metrics & Targets

Every disclosure metric. Auto-populated.

IFRS S2 paragraph 29 requires disclosure of Scope 1, 2 and 3 GHG emissions, cross-industry climate-related metrics, and progress against climate-related targets. All GHG metrics are auto-populated from your emissions inventory. Target progress is calculated automatically against your SBTi-validated near-term and long-term targets.

Scope 1, 2 and Scope 3 (all 15 categories) auto-populated
Cross-industry metrics: TCFD-aligned category coverage
SBTi near-term and long-term target progress tracking
Carbon intensity indexed to revenue and employees
Metrics & Targets — Disclosure Summary
GHG Metrics
Scope 1
3,210 tCO₂eAuto ✓
Scope 2 (market)
540 tCO₂eAuto ✓
Scope 3 total
7,350 tCO₂eAuto ✓
GHG Intensity
12.4 tCO₂e/$M revCalculated
Targets
SBTi Near-term target
−42% by 2030 · Progress: −22%On track
Net-Zero target
−90% by 2050Committed
Verification-Ready Audit Trail

Every action in IFRS S2 is permanently logged.

Immutable record of every data entry, calculation run, approval, and document upload — structured for ISO 14064-3 verification, SBTi validation, IFRS S2 assurance, and DFI/LP reporting. No editing or deletion, ever.

ISO 14064-3SBTiIFRS S2IFC PSISO 50001EU Taxonomy

IFRS S2 disclosures that hold up under scrutiny.

Four pillars. One guided workflow. Every metric auto-populated from your GHG inventory.