Financial Stability Board (TCFD) puis ISSB
A framework for climate-related financial disclosures created by the Financial Stability Board. The taskforce was disbanded in October 2023, with monitoring of its recommendations transferred to the International Sustainability Standards Board (ISSB) from 2024, whose IFRS S2 standard carries forward the climate architecture. A historical reference now embedded in the sustainability standard.
A framework structured in four pillars, governance, strategy, risk management, metrics and targets, designed to be embedded in financial reporting. Since the disbandment, it is the IFRS S2 standard that legally carries the obligation in adopting jurisdictions.
Use as a historical reading grid for climate reporting, now pointing to the ISSB standard for the framework in force. Not to be cited as an active scheme without noting the ISSB takeover.