IFRS S2 — climate-related disclosures (ISSB)
IFRS S2 requires climate resilience to be demonstrated, including through scenario analysis. For agricultural assets Phoeniks contributes replayable weather-scenario runs, water-limited yield trajectories and a documented model ensemble whose disagreement is reported rather than averaged away.
- International
- Entities applying ISSB standards to disclose climate-related risks, opportunities, metrics and scenario resilience.
- 3
- 0
Disclose governance, strategy, risk management and metrics for climate.
Demonstrate climate resilience, including scenario analysis.
Report cross-industry and industry-based metrics with their basis of preparation.
Who it applies to#
Entities applying ISSB standards to disclose climate-related risks, opportunities, metrics and scenario resilience.
Core obligations#
- Disclose governance, strategy, risk management and metrics for climate.
- Demonstrate climate resilience, including scenario analysis.
- Report cross-industry and industry-based metrics with their basis of preparation.
What Phoeniks contributes#
- Weather-scenario replay against historical distributions for the location.
- Water-limited yield potential as the scenario-response variable.
- Ensemble disagreement reported as a confidence band, not hidden in a single number.
Frequently asked
- Are the scenarios NGFS or IPCC pathways?
- Phoeniks replays weather realisations against the location's own historical distribution. Mapping those runs onto a named pathway is the reporting entity's methodological choice, documented in its own basis of preparation.
Related pages
EUDR — EU Deforestation Regulation
Operators and traders placing cattle, cocoa, coffee, oil palm, rubber, soya or wood on the EU market. How Phoeniks supplies source-attributed farmland and yield evidence against EUDR obligations.
CSRD — Corporate Sustainability Reporting Directive
Large EU companies and listed SMEs reporting under ESRS, including value-chain impacts on land use. How Phoeniks supplies source-attributed farmland and yield evidence against CSRD obligations.
SFDR and PCAF — sustainability disclosure and financed emissions
Financial market participants disclosing principal adverse impacts, and lenders measuring financed emissions in agriculture. How Phoeniks supplies source-attributed farmland and yield evidence against SFDR / PCAF obligations.
GDPR and the EU AI Act
Processing of personal data in land records, and transparency duties where model output informs decisions about people. How Phoeniks supplies source-attributed farmland and yield evidence against GDPR / EU AI Act obligations.
SOC 2 — security and availability controls
Vendor security review for institutions procuring a data or analytics platform. How Phoeniks supplies source-attributed farmland and yield evidence against SOC 2 obligations.
LGPD — Brazilian data protection law
Processing of personal data relating to Brazilian rural properties and their holders. How Phoeniks supplies source-attributed farmland and yield evidence against LGPD obligations.
PDPA — Thai Personal Data Protection Act
Personal data processing tied to Thai agricultural land and rice production records. How Phoeniks supplies source-attributed farmland and yield evidence against PDPA obligations.
DPDP — India Digital Personal Data Protection Act
Personal data of Indian data principals in land and production records. How Phoeniks supplies source-attributed farmland and yield evidence against DPDP obligations.
CSDDD — Corporate Sustainability Due Diligence Directive
Large EU and non-EU companies required to identify, prevent and account for adverse environmental and human-rights impacts across their chain of activities. How Phoeniks supplies source-attributed farmland and yield evidence against CSDDD obligations.
TNFD — nature-related financial disclosures
Financial institutions and corporates disclosing nature-related dependencies, impacts, risks and opportunities under the LEAP approach. How Phoeniks supplies source-attributed farmland and yield evidence against TNFD obligations.
EU Taxonomy — environmentally sustainable activities
Financial and non-financial undertakings reporting the share of turnover, capex and opex aligned with the taxonomy's technical screening criteria. How Phoeniks supplies source-attributed farmland and yield evidence against EU Taxonomy obligations.
Bank climate risk — Basel and ECB supervisory expectations
Banks integrating climate and environmental risk into credit granting, ICAAP, stress testing and Pillar 3 disclosure. How Phoeniks supplies source-attributed farmland and yield evidence against Bank climate risk obligations.
Solvency II — insurer model governance
Insurers and reinsurers whose technical provisions or internal models rely on external data and third-party model output. How Phoeniks supplies source-attributed farmland and yield evidence against Solvency II obligations.
EU AI Act — transparency and model governance
Providers and deployers of AI systems used in decisions affecting access to credit, insurance or other essential services. How Phoeniks supplies source-attributed farmland and yield evidence against EU AI Act obligations.
ISO 27001 — information security management
Institutional buyers whose vendor onboarding requires a certified information security management system alongside SOC 2 evidence. How Phoeniks supplies source-attributed farmland and yield evidence against ISO 27001 obligations.
Carbon MRV — Verra, Gold Standard and market integrity rules
Project developers and buyers needing monitoring, reporting and verification evidence for agricultural soil-carbon and land-use claims. How Phoeniks supplies source-attributed farmland and yield evidence against Carbon MRV obligations.
Privacy Act 1988 — Australian agricultural data
Handling of personal information about Australian landholders, alongside national agricultural data standards. How Phoeniks supplies source-attributed farmland and yield evidence against Privacy Act 1988 obligations.
Kenya Data Protection Act 2019
Processing of personal data relating to Kenyan producers, including transfer outside Kenya for analysis or reporting. How Phoeniks supplies source-attributed farmland and yield evidence against Kenya DPA 2019 obligations.
EUDR vs CSRD
EUDR and CSRD side by side: who is in scope, what evidence each demands, and where the two regimes overlap.
EUDR vs SFDR
Compare the EU Deforestation Regulation with the Sustainable Finance Disclosure Regulation: scope, obligated party, evidence, and how farmland data serves both.
See also
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