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Good Group Climate (International) Limited
Climate related disclosure for Good Group Climate (International) Limited and subsidiaries for the reporting period ending 31 December 2025.
This publication contains an illustrative consolidated sustainability-related financial disclosure for Good Group Climate (International) Limited and its subsidiaries (the Group) that is prepared in accordance with IFRS Sustainability Disclosure Standards, issued by the International Sustainability Standards Board (ISSB) at 31 December 2024 and effective for annual periods beginning on or after 1 January 2024.
IFRS Sustainability Disclosure Standards refers to two sustainability standards issued by the ISSB:
- IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
- IFRS S2 Climate-related Disclosures
This first edition of the publication illustrates an entity that has elected to apply the ‘climate-first’ transition relief in IFRS S1, which an entity can elect to use in the first year it applies IFRS Sustainability Disclosure Standards. The ‘climate first’ transition relief allows an entity to report on only climate-related risks and opportunities (as set out in IFRS S2) in the first year it applies IFRS S1 and IFRS S2. If the entity elects this relief, it must disclose that fact and the transition relief for comparatives described above will apply here too, such that an entity would not be required to disclose comparative information for climate-related (or other sustainability-related financial information) in the first year it applies IFRS S1 and IFRS S2. In its second year of application, comparative information would be required only for climate-related financial information.