1、From Data to Strategy:Embracing IFRS S2 Across Banking FunctionsKEY CHALLENGES IN IFRS S2 COMPLIANCESummary00.The Evolving Landscape of Climate Risk Reporting.201.The ABCD of the ISSB 602.Unpacking IFRS S2.1603.Leveraging IFRS S2 for Strategic Advantage.2404.Key Challenges in IFRS S2 Compliance.3005

2、.Practical Steps for IFRS S2 Implementation.3806.The Value of Quality Data in ISSB S2 Compliance.4407.IFRS S2 Roles and Responsibilities.4808.The CROs Path Forward with IFRS S2.54About us.54Data to Strategy:IFRS S2Data to Strategy:IFRS S220242Data to Strategy:IFRS S220242024Data to Strategy:IFRS S2I

3、n recent years,it has become clear that climate change poses a financial risk to businesses worldwide,and to the financial institutions that lend to them.Extreme weather events are disrupting supply chains and damaging physical assets,like factories and data centers.At the same time,ambitious climat

4、e policies are accelerating the shift to a low-carbon economy,threatening the business models of high polluting companies.Growing recognition of the financial risks of climate change has led to increased calls from investors,policymakers,and advocacy groups for improved disclosure of corporate clima

5、te risks and opportunities.This proved to be a challenging mission.The key problem was the lack of a uniform standard for climate disclosure.0The Evolving Landscape of Climate Risk ReportingData to Strategy:IFRS S2Data to Strategy:IFRS S2202445Data to Strategy:IFRS S220242024Data to Strategy:IFRS S2

6、Many voluntary reporting frameworks evolved in previous decades to accommodate stakeholders appetite for sustainability data.However,not all companies adopted these frameworks,and because there were so many in use,it was hard for stakeholders to fairly compare and contrast climate data across compan