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MetricClimate-related financial disclosures

Executive management remuneration linked to climate-related considerations

Measurement answer

What this metric measures

Reports executive management remuneration linked to climate-related considerations under IFRS S2.

Specification

Metric specification

Result format
Single value
Unit
% — source-defined reporting unit
Reporting basis
Annual reporting period aligned with the related financial statements
Aggregation
Aggregate only compatible, non-overlapping observations with the same reporting entity, period, boundary, population, unit, denominator and IFRS S2 edition.
Pillar
Environmental
Topic
Climate-related financial disclosures
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

The reporting entity and climate-related risk, opportunity, activity or exposure population declared for the IFRS S2 disclosure.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    Australian Sustainability Reporting Standards

    climate-linked-executive-remuneration-share
    Publisher
    Australian Accounting Standards Board
    Edition
    AASB S1 and AASB S2 September 2024; AASB S2025-1 December 2025 effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    AASB S2 paragraph 29(g)(ii)
    Open official framework source
  • Adopting Disclosure

    Canadian Sustainability Disclosure Standards

    climate-linked-executive-remuneration-share
    Publisher
    Canadian Sustainability Standards Board
    Edition
    CSDS 1 and CSDS 2 issued December 2024; April 2026 CSDS 2 GHG amendments remain proposed
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    CSDS 2 paragraph 29(g)(ii)
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    climate-linked-executive-remuneration-share
    Publisher
    Hong Kong Institute of Certified Public Accountants
    Edition
    HKFRS S1 and HKFRS S2 issued 12 December 2024; February 2026 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HKFRS S2 paragraph 29(g)(ii)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    Source evidence
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    PDF page 17, paragraph 29(g)(ii)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    796865ce49c9ad9e1633
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 17, paragraph 29(g)(ii)
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-84-remuneration
    Publisher
    Sustainability Standards Board of Japan
    Edition
    Application, General and Climate Standards amended 13 March 2026; Practical Standard No. 1 issued 11 June 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Climate Standard paragraphs 84-85; Comparison of ISSB and SSBJ Standards pages 5-6
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    climate-linked-executive-remuneration-share
    Publisher
    Public Oversight, Accounting and Auditing Standards Authority
    Edition
    TSRS 1 and TSRS 2 effective 1 January 2024; TSRS 2 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TSRS 2 paragraph 29(g)(ii)
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    climate-linked-remuneration-share
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    UK SRS S2 paragraph 29(g)(ii)
    Open official framework source

Value structure

Dimensions and units

Unit
% — source-defined reporting unit
Reporting basis
Annual reporting period aligned with the related financial statements

Unit meaning: Values use % under the disclosed IFRS S2 method, period, location and reporting boundary.

Published dimensions

  • Executive management population
  • Recognised remuneration basis
  • Reporting entity and organizational boundary
  • Reporting period
  • IFRS S2 edition and early-application status

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = C / R * 100

Apply the source-defined IFRS S2 method only within the disclosed population, reporting period and organizational boundary. IFRS S2 explicitly requires this standalone cross-industry or applicability-conditioned reporting result. Repeated source occurrences are consolidated by the frozen IFRS S2 merge key while preserving the 2023 edition, population, boundary, unit and method dimensions.

Variables

SymbolVariableDefinitionUnit
Cclimate-linked executive remunerationExecutive management remuneration recognised in the current period that is linked to climate-related considerations.reporting currency
Rtotal executive management remunerationCompatible total executive management remuneration recognised in the same current period.reporting currency

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 28 August 2026

    IFRS S2 Climate-related Disclosures

    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Locator
    PDF page 17, paragraph 29(g)(ii)

    Supports: The official IFRS S2 source supports the identity, boundary and method basis of “Executive management remuneration linked to climate-related considerations”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: IFRS S2 Climate-related Disclosures, Issued June 2023.

  • Reporting entity, period, unit, scale and organizational boundary
  • Population, inclusions, exclusions, estimation status and comparative basis
  • Applicable IFRS S2 edition, transition relief and early-application status

Record-specific limitations

  • Values from different populations, boundaries, denominators, methods or editions are not directly comparable or aggregable.
  • A missing or inapplicable result is unavailable or not applicable, never zero unless the reporting entity explicitly reports zero.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.