IFRS Content Index17 Content Source Relevant Page in the Report Conceptual Foundations Fair Representation IFRS S1 10-16 Throughout the Report Materiality IFRS S1 17-19 68-69 Reporting Entity IFRS S1 20 58 Connected Information IFRS S1 21-24 57-58, 74-79 General Requirements Sources of Guidance IFRS S1 59 57-58 Location of Disclosures IFRS S1 60-63 - Timing of Report IFRS S1 64-69 56 Comparative Information IFRS S1 70-71 81-85 Statement of Compliance IFRS S1 72-7 57-58 Judgements, Uncertainties and Errors Judgements IFRS S1 74-76 72-73 Uncertainties IFRS S1 77-82 - Errors IFRS S1 83-86 - 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)) 97-100 b) Management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climaterelated 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 74-79 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) 73 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) 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 81-85 Climate-related targets IFRS S2 33-37 85 17 Per guidance document from IFRS Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 (published January 2025), the content index refers only to applicable IFRS S1 disclosures insofar as they relate to the disclosure of information on climate-related risks and opportunities in accordance with IFRS S2. Rex International Holding Limited 107
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