September 2024 TIG meeting agenda

Agenda and meeting papers for the meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG) in Frankfurt on 19 September 2024 is released by the IFRS Foundation.
Agenda summary is the following:
  • Reporting on other questions submitted.
  • Identification of sustainability-related risks and consideration of risk mitigation activities.
  • Application of the jurisdictional relief to part of a reporting entity.
  • Scope 3 Category 15 greenhouse gas (GHG) emissions related to financial activities and asset classes that are not explicitly referenced in IFRS S2.
  • Use of global warming potential (GWP) values from the latest Intergovernmental Panel on Climate Change (IPCC) assessment when a jurisdictional authority mandates the use of a different GWP value.
  • Submissions log.
Agenda papers for the meeting can be accessed here.