This training tool is designed as a resource for participants of the SSE Academy training on the IFRS Sustainability Disclosure Standards. The tool outlines resources and key concepts to help report preparers implementing the IFRS Sustainability Disclosure Standards, developed in response to a growing number of questions received by the SSE Academy training team on climate-related metrics. This tool provides a high-level overview of cross-industry climate metrics, GHG disclosure, GHG key concepts, GHG measurements and disaggregation of GHG emissions.

Climate-related metrics help users of general-purpose financial reports to understand a company’s performance in relation to its climate-related risks and opportunities (IFRS S2.27). The types of metrics that a company is required to disclose in accordance with IFRS S2 include cross-industry metrics applicable to companies in all industries (IFRS S2.29) as well as industry-based metrics (IFRS S2.32). This tool helps companies to get started with cross-industry metrics. For information on industry-based metrics, companies should review the IFRS S2 Industry-based Guidance. This training tool does not apply to companies participating in asset management, commercial banking or insurance, or other companies to which specific requirements on financed emissions apply. This tool is part of a toolkit that the UN SSE, together with its partners, developed to support stock exchanges and their market participants in the implementation of the IFRS Sustainability Disclosure Standards. The toolkit includes training tools that are designed to complement the SSE Academy’s training program on the IFRS Sustainability Disclosure Standards. The SSE will continue to work with its partners to add new tools as necessary to provide ongoing support to stock exchanges and their markets on this topic.