{"id":9206,"date":"2025-01-30T21:49:47","date_gmt":"2025-01-31T05:49:47","guid":{"rendered":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2-2\/"},"modified":"2026-07-03T08:24:25","modified_gmt":"2026-07-03T15:24:25","slug":"applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/","title":{"rendered":"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ce guide a pour but d&rsquo;aider les entreprises \u00e0 comprendre comment divulguer uniquement des informations li\u00e9es au climat, le cas \u00e9ch\u00e9ant, en utilisant les normes de l&rsquo;International Sustainability Standards Board (ISSB).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;ISSB a d\u00e9cid\u00e9 de pr\u00e9voir des all\u00e8gements transitoires dans les normes ISSB, y compris l&rsquo;all\u00e8gement transitoire \u00ab climate-first \u00bb, qui est l&rsquo;objet de ce guide. Lorsqu&rsquo;elles ne fournissent que des informations li\u00e9es au climat conform\u00e9ment aux normes de l&rsquo;ISSB, les entreprises sont tenues d&rsquo;appliquer les exigences correspondantes de l&rsquo;IFRS S1.<\/p>\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\/issb-standards\/applying-ifrs-s1-reporting-only-climate-related-disclosures-accordance-ifrs-s2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9charger<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*Cette ressource est en anglais.<\/em><\/p>\n","protected":false},"featured_media":10473,"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"area":[],"resource_type":[],"topic":[],"class_list":["post-9206","resource","type-resource","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 - L&#039;Initiative canadienne de droit climatique<\/title>\n<meta name=\"description\" content=\"Ce guide a pour but d&#039;aider les entreprises \u00e0 comprendre comment divulguer uniquement des informations li\u00e9es au climat, le cas \u00e9ch\u00e9ant, en utilisant les normes de l&#039;International Sustainability Standards Board (ISSB).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 - L&#039;Initiative canadienne de droit climatique\" \/>\n<meta property=\"og:description\" content=\"Ce guide a pour but d&#039;aider les entreprises \u00e0 comprendre comment divulguer uniquement des informations li\u00e9es au climat, le cas \u00e9ch\u00e9ant, en utilisant les normes de l&#039;International Sustainability Standards Board (ISSB).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/\" \/>\n<meta property=\"og:site_name\" content=\"L&#039;Initiative canadienne de droit climatique\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-03T15:24:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2025\/01\/veronica-dudarev-p3sicb_9PyM-unsplash-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\\\/\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\\\/\",\"name\":\"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 - L'Initiative canadienne de droit climatique\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/veronica-dudarev-p3sicb_9PyM-unsplash-scaled-1.jpg\",\"datePublished\":\"2025-01-31T05:49:47+00:00\",\"dateModified\":\"2026-07-03T15:24:25+00:00\",\"description\":\"Ce guide a pour but d'aider les entreprises \u00e0 comprendre comment divulguer uniquement des informations li\u00e9es au climat, le cas \u00e9ch\u00e9ant, en utilisant les normes de l'International Sustainability Standards Board (ISSB).\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/veronica-dudarev-p3sicb_9PyM-unsplash-scaled-1.jpg\",\"contentUrl\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/veronica-dudarev-p3sicb_9PyM-unsplash-scaled-1.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"snow covered trees on hollyburn mountain in bc with blue skies\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/resource\\\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Resources\",\"item\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/resource\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/\",\"name\":\"Canada Climate Law Initiative\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/#organization\",\"name\":\"L'Initiative canadienne de droit climatique\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/CCLI-EngFr-Green.svg\",\"contentUrl\":\"https:\\\/\\\/ccli.ubc.ca\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/CCLI-EngFr-Green.svg\",\"width\":575,\"height\":241,\"caption\":\"L'Initiative canadienne de droit climatique\"},\"image\":{\"@id\":\"https:\\\/\\\/ccli.ubc.ca\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCVoB3ypQTE42_Y8r_eMk1tg\\\/featured\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/canada-climate-law-initiative\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 - L'Initiative canadienne de droit climatique","description":"Ce guide a pour but d'aider les entreprises \u00e0 comprendre comment divulguer uniquement des informations li\u00e9es au climat, le cas \u00e9ch\u00e9ant, en utilisant les normes de l'International Sustainability Standards Board (ISSB).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/","og_locale":"fr_FR","og_type":"article","og_title":"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 - L'Initiative canadienne de droit climatique","og_description":"Ce guide a pour but d'aider les entreprises \u00e0 comprendre comment divulguer uniquement des informations li\u00e9es au climat, le cas \u00e9ch\u00e9ant, en utilisant les normes de l'International Sustainability Standards Board (ISSB).","og_url":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/","og_site_name":"L'Initiative canadienne de droit climatique","article_modified_time":"2026-07-03T15:24:25+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2025\/01\/veronica-dudarev-p3sicb_9PyM-unsplash-scaled-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/","url":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/","name":"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 - L'Initiative canadienne de droit climatique","isPartOf":{"@id":"https:\/\/ccli.ubc.ca\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/#primaryimage"},"image":{"@id":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/#primaryimage"},"thumbnailUrl":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2025\/01\/veronica-dudarev-p3sicb_9PyM-unsplash-scaled-1.jpg","datePublished":"2025-01-31T05:49:47+00:00","dateModified":"2026-07-03T15:24:25+00:00","description":"Ce guide a pour but d'aider les entreprises \u00e0 comprendre comment divulguer uniquement des informations li\u00e9es au climat, le cas \u00e9ch\u00e9ant, en utilisant les normes de l'International Sustainability Standards Board (ISSB).","breadcrumb":{"@id":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/#primaryimage","url":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2025\/01\/veronica-dudarev-p3sicb_9PyM-unsplash-scaled-1.jpg","contentUrl":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2025\/01\/veronica-dudarev-p3sicb_9PyM-unsplash-scaled-1.jpg","width":2560,"height":1707,"caption":"snow covered trees on hollyburn mountain in bc with blue skies"},{"@type":"BreadcrumbList","@id":"https:\/\/ccli.ubc.ca\/resource\/applying-ifrs-s1-when-reporting-only-climate-related-disclosures-in-accordance-with-ifrs-s2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ccli.ubc.ca\/fr\/"},{"@type":"ListItem","position":2,"name":"Resources","item":"https:\/\/ccli.ubc.ca\/fr\/resource\/"},{"@type":"ListItem","position":3,"name":"Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2"}]},{"@type":"WebSite","@id":"https:\/\/ccli.ubc.ca\/fr\/#website","url":"https:\/\/ccli.ubc.ca\/fr\/","name":"Canada Climate Law Initiative","description":"","publisher":{"@id":"https:\/\/ccli.ubc.ca\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ccli.ubc.ca\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/ccli.ubc.ca\/fr\/#organization","name":"L'Initiative canadienne de droit climatique","url":"https:\/\/ccli.ubc.ca\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/ccli.ubc.ca\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2026\/07\/CCLI-EngFr-Green.svg","contentUrl":"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2026\/07\/CCLI-EngFr-Green.svg","width":575,"height":241,"caption":"L'Initiative canadienne de droit climatique"},"image":{"@id":"https:\/\/ccli.ubc.ca\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.youtube.com\/channel\/UCVoB3ypQTE42_Y8r_eMk1tg\/featured","https:\/\/www.linkedin.com\/company\/canada-climate-law-initiative\/"]}]}},"_links":{"self":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/9206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource"}],"about":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/types\/resource"}],"version-history":[{"count":1,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/9206\/revisions"}],"predecessor-version":[{"id":9207,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource\/9206\/revisions\/9207"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/media\/10473"}],"wp:attachment":[{"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/media?parent=9206"}],"wp:term":[{"taxonomy":"area","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/area?post=9206"},{"taxonomy":"resource_type","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/resource_type?post=9206"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/ccli.ubc.ca\/fr\/wp-json\/wp\/v2\/topic?post=9206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}