A graphical summary of the four TCFD pillars mapped to IFRS 2


Here’s a great graphical resource from David Carlin:

The successor to the TCFD framework is the ISSB’s IFRS S2 standard on climate disclosure. The International Sustainability Standards Board (ISSB) has a helpful mapping of TCFD to IFRS S2. In the graphic, I’ve provided a quick summary based on the four TCFD pillars of governance, strategy, risk management, and metrics & targets.