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Auditing Climate Risk: Scope 1, 2 & 3 Emissions Under IFRS S2
March 14, 2026by Dr Dawkins Brown
The ISSB’s IFRS S2 Climate-related Disclosures standard has fundamentally changed what regulators and investors expect from organisations when it comes to climate risk. For internal auditors, IFRS S2 represents both a new audit frontier and an urgent capability imperative. Understanding how to audit climate risk — from physical hazard assessment through to Scope 1, 2,...
