{"id":22138,"date":"2025-06-23T18:05:55","date_gmt":"2025-06-23T22:05:55","guid":{"rendered":"https:\/\/ccli.ubc.ca\/?post_type=resource&#038;p=22138"},"modified":"2025-07-02T18:07:58","modified_gmt":"2025-07-02T22:07:58","slug":"disclosing-information-about-an-entitys-climate-related-transition-including-information-about-transition-plans-in-accordance-with-ifrs-s2","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/disclosing-information-about-an-entitys-climate-related-transition-including-information-about-transition-plans-in-accordance-with-ifrs-s2\/","title":{"rendered":"Disclosing information about an entity\u2019s climate-related transition, including information about transition plans, in accordance with IFRS S2"},"content":{"rendered":"\n<p>La Fondation IFRS a publi\u00e9 un document d&rsquo;orientation intitul\u00e9 <em>Disclosing information about an entity&rsquo;s climate-related transition, including information about transition plans, in accordance with IFRS S2<\/em>,dans le cadre de son engagement \u00e0 soutenir la mise en \u0153uvre des normes de durabilit\u00e9 ISSB.<\/p>\n\n\n\n<p>Le guide :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>soutient les entit\u00e9s dans l&rsquo;application de l&rsquo;IFRS S2 Informations \u00e0 fournir sur le climat ;<\/li>\n\n\n\n<li>est con\u00e7u pour permettre aux entit\u00e9s de fournir des informations de haute qualit\u00e9 sur leur transition li\u00e9e au climat lors de l&rsquo;application de l&rsquo;IFRS S2 ;<\/li>\n\n\n\n<li>et couvre les informations \u00e0 fournir sur tout \u00ab plan de transition \u00bb d&rsquo;une entit\u00e9, y compris les efforts d&rsquo;att\u00e9nuation et d&rsquo;adaptation.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/ifrs-s2\/transition-plan-disclosure-s2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9charger<\/a><\/div>\n<\/div>\n\n\n\n<p><em>*Cette ressource est en anglais.<\/em><\/p>\n","protected":false},"featured_media":22115,"template":"","resource_type":[69],"topic":[112],"area":[115],"class_list":["post-22138","resource","type-resource","status-publish","has-post-thumbnail","hentry","topic-mesures-cibles","area-international-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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