7 categories
IFRS S2 asks for seven cross-industry metric categories
What it says, in full
Seven. That is how many cross industry metric categories an I F R S S two disclosure has to carry, set out in paragraph twenty nine. Greenhouse gases are only the first of them, and even that one wants location based scope two alongside market based, and all fifteen scope three categories with the included ones named. A disclosure that reports a single emissions number has answered a fraction of what was asked. Bindler publishes verified I F R S S two workbooks at bindler dot co.
The whole rule, with every article and the dates: read the guide.
Every figure here is computed or quoted from the regulation named in the guide, not recalled. Captions are on the video and the full narration is above, so nothing in it is only spoken.