Appendix 6. IFRS S2 index
IFRS S2 Standard Provision | Location in the Report | Pages | Notes |
|---|---|---|---|
Governance | |||
6 (a): Specify which governing bodies (individuals) are responsible for overseeing the management of climate-related risks and opportunities | 2024 Sustainability Performance Highlights Climate agenda | ||
(iii) How and how often the above-governing bodies receive information about climate-related risks and opportunities | 2024 Sustainability Performance Highlights Climate agenda | ||
(v) How the above-governing bodies monitor the establishment of climate-related risk and opportunity targets and track progress toward these targets, including whether and how relevant performance metrics are incorporated into the remuneration policy | 2024 Sustainability Performance Highlights Climate agenda | ||
6 (b): Describe the role of management in the processes and procedures for managing and supervising climate-related risks and opportunities | 2024 Sustainability Performance Highlights Climate agenda | ||
(i) Is this role delegated to a specific executive or collective governing body (committee, etc.), and how is oversight conducted over such an individual or body | 2024 Sustainability Performance Highlights Climate agenda | ||
Strategy | |||
10 (a): List the climate-related risks and opportunities that may affect the organization’s prospects | 2024 Sustainability Performance Highlights Climate agenda | ||
10 (b): For each climate-related risk identified by the organization, indicate whether the risk is a physical or transitional risk | 2024 Sustainability Performance Highlights Climate agenda | ||
10 (c): For each identified climate-related risk of the organization, specify the time horizon (short-term, medium-term, long-term) in which the effects of these risks are expected to materialize | 2024 Sustainability Performance Highlights Climate agenda | ||
13 (a): Describe the current and expected impact of climate-related risks on the organization’s business model and value chain | 2024 Sustainability Performance Highlights Climate agenda | ||
14 (a): Specify how the organization plans to achieve its climate-related risk and opportunity goals, including those self-established and those arising from regulatory requirements | 2024 Sustainability Performance Highlights Climate agenda | ||
(ii) Current and anticipated direct efforts to mitigate and adapt to climate change | 2024 Sustainability Performance Highlights Climate agenda | ||
(v) How the organization plans to achieve climate-related goals, including any greenhouse gas emission targets | 2024 Sustainability Performance Highlights Climate agenda | ||
22 (a): Disclose information to understand the assessment of the organization’s strategic and business model resilience to climate change as of the reporting date | 2024 Sustainability Performance Highlights Climate agenda | ||
22 (b): Specify how and when climate-related scenario analysis was conducted | 2024 Sustainability Performance Highlights Climate agenda | ||
Risk Management | |||
25 (a): Describe the process of identifying, assessing, and prioritizing climate-related risks: | 2024 Sustainability Performance Highlights Climate agenda | ||
(ii) Does the organization use climate-related scenario analysis to determine climate-related risks and how? | 2024 Sustainability Performance Highlights Climate agenda | ||
(v) How the organization monitors climate-related risks | 2024 Sustainability Performance Highlights Climate agenda | ||
(vi) Have the processes used by the organization changed compared to the previous reporting period and how? | The approaches to identifying, assessing, and prioritizing climate risks have not changed compared to those described in the PJSC Moscow Exchange Climate Report for 2023 | ||
25 (b): Describe the processes used by the organization to identify, assess, prioritize, and monitor climate-related opportunities, including information on whether the organization uses climate-related scenario analysis to determine these opportunities | 2024 Sustainability Performance Highlights Climate agenda | ||
Quantitative Objectives and Metrics | |||
29 (a): Disclose information on Scope 1, Scope 2, and Scope 3 greenhouse gas emissions, as well as the methodology for calculation | Sustainability Data Resource efficiency and environmental impact | ||
33: Disclose quantitative and/or qualitative climate-related objectives and target metrics established by the organization to track progress toward strategic goals, as well as mandatory targets under legislation (including greenhouse gas emission targets), including: | 2024 Sustainability Performance Highlights Climate agenda | ||
33 (a): Metrics used to set targets | 2024 Sustainability Performance Highlights Climate agenda | ||
33 (d): Deadline for achieving the corresponding targets | 2024 Sustainability Performance Highlights Climate agenda | ||
33 (g): For quantitative targets, whether they are absolute or intensity-based | 2024 Sustainability Performance Highlights Climate agenda | ||