IFRS S2 CONTENT INDEX Pillar Guidance Source Relevant Page in the Report Governance a) Governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities IFRS S2 6 (a(i)-a(v)) 92-96 b) Management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities IFRS S2 6 (b(i)-b(ii)) Strategy a) the climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects IFRS S2 10-12 72-77 b) the current and anticipated effects of those climate-related risks and opportunities on the entity’s business model and value chain IFRS S2 13 c) the effects of those climate-related risks and opportunities on the entity’s strategy and decision-making, including information about its climate-related transition plan IFRS S2 14 d) the effects of those climate-related risks and opportunities on the entity’s financial position, financial performance and cash flows for the reporting period, and their anticipated effects on the entity’s financial position, financial performance and cash flows over the short, medium and long term, taking into consideration how those climate-related risks and opportunities have been factored into the entity’s financial planning; and IFRS S2 15-21 e) the climate resilience of the entity’s strategy and its business model to climate-related changes, developments and uncertainties, taking into consideration the entity’s identified climate-related risks and opportunities IFRS S2 22-23 Risk Management a) the processes and related policies the entity uses to identify, assess, prioritise and monitor climate-related risks IFRS S2 25 (a) 58 b) the processes the entity uses to identify, assess, prioritise and monitor climate-related opportunities, including information about whether and how the entity uses climate-related scenario analysis to inform its identification of climate-related opportunities; and IFRS S2 25 (b) 70-76 c) the extent to which, and how, the processes for identifying, assessing, prioritising and monitoring CRROs are integrated into and inform the entity’s overall risk management process IFRS S2 25 (c) - Metrics and Targets Climate-related metrics IFRS S2 29-32 79 Climate-related targets IFRS S2 33-37 82 Rex International Holding Limited 1 0 9
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