{"id":9262,"date":"2025-06-23T17:43:25","date_gmt":"2025-06-24T00:43:25","guid":{"rendered":"https:\/\/ccli.ubc.ca\/resource\/disclosing-information-about-an-entitys-climate-related-transition-including-information-about-transition-plans-in-accordance-with-ifrs-s2-2\/"},"modified":"2026-07-03T08:24:31","modified_gmt":"2026-07-03T15:24:31","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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><em>*Cette ressource est en anglais.<\/em><\/p>\n","protected":false},"featured_media":10500,"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"area":[170],"resource_type":[147],"topic":[166],"class_list":["post-9262","resource","type-resource","status-publish","has-post-thumbnail","hentry","area-international","resource_type-guide-outil","topic-mesures-et-cibles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Disclosing information about an entity\u2019s climate-related transition, including 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entity\u2019s climate-related transition, including information about transition plans, in accordance with IFRS S2 - L&#039;Initiative canadienne de droit climatique\" \/>\n<meta property=\"og:description\" content=\"La Fondation IFRS a publi\u00e9 un document d&#039;orientation intitul\u00e9 Disclosing information about an entity&#039;s climate-related transition, including information about transition plans, in accordance with IFRS S2,dans le cadre de son engagement \u00e0 soutenir la mise en \u0153uvre des normes de durabilit\u00e9 ISSB.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ccli.ubc.ca\/resource\/disclosing-information-about-an-entitys-climate-related-transition-including-information-about-transition-plans-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=\"2026-07-03T15:24:31+00:00\" \/>\n<meta property=\"og:image\" 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