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MetricClimate-related financial disclosures

Insurance financed emissions by industry and asset class (IFRS S2 2023 edition)

Measurement answer

What this metric measures

Reports insurance financed emissions by industry and asset class (ifrs s2 2023 edition) under IFRS S2.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
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.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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

    insurance-financed-emissions
    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 B63(a)
    Open official framework source
  • Adopting Disclosure

    Canadian Sustainability Disclosure Standards

    insurance-financed-emissions
    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 B63(a)
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    insurance-financed-emissions
    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 B63(a)
    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 40, Insurance (a)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    55c53353dd11aac537f5
    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 40, Insurance (a)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    6efa0ab5cf7a4af17f06
    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 40, Insurance (a)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    a9c6424ab1934e096256
    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 40, Insurance (a)
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Insurance financed-emissions amendments
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 industry-based financed-emissions amendments, effective for annual periods beginning on or after 1 January 2027; early application permitted.
    Requirement
    Not Specified
    Relationship
    Edition Variant
    Mapping outcome
    Cross Library Link
    Source locator
    Insurance financed-emissions amendments, pages 10 to 12
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-c6-insurance-financed-emissions
    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 Appendix C paragraph C6(1); printed page 41
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    insurance-financed-emissions
    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 B63(a)
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    insurance-financed-emissions
    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 B63(a) | UK SRS S2 paragraph B63A
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Annual reporting period aligned with the related financial statements

Unit meaning: Each field uses its source-defined unit and retains the applicable population, reporting period, organizational boundary, IFRS S2 edition and method.

Table fields and units

  • GICS 6-digit industry
  • Asset class
  • Absolute gross financed emissions by Scope 1, Scope 2 and Scope 3 (tCO2e)
  • Boundary and allocation-method notes

Published dimensions

  • Scope 1, Scope 2 or Scope 3 greenhouse gas emissions
  • GICS 6-digit industry
  • Loans, bonds, equity investments or undrawn loan commitments
  • Reporting entity and organizational boundary
  • Reporting period
  • IFRS S2 edition and early-application status

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result with its stated fields and method disclosures. 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.

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 40, Insurance (a)

    Supports: The official IFRS S2 source supports the identity, boundary and method basis of “Insurance financed emissions by industry and asset class (IFRS S2 2023 edition)”.

    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.