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【IAA】Please Comment by 14 August 2023: IAA Consultation-Draft Statement of Intent for ISAP [8] - IFRS S2 Climate-Related Disclosures


Please see the attached memorandum from Andrew Chamberlain, Chairperson of the Actuarial Standards Committee (ASC) of the IAA, regarding the draft Statements of Intent for ISAP [8] on IFRS S2 Climate-Related Disclosures.


ISAPs are model standards intended to be suitable for adoption by actuarial standard-setting organizations who wish to do so. ISAPs are not binding on any actuary. The International Actuarial Association’s (IAA’s) intent is to achieve greater consistency of approach to actuarial practice in relation to IFRS S2 Climate-Related Disclosures, so as to increase the confidence of clients and the public in the actuarial work product, but without unnecessarily constraining the exercise of actuarial judgment or creativity. The proposed ISAP will provide guidance on matters such as methodologies to be employed, the approach to be used in setting assumptions, the contents of a report, and the way in which the report should be presented.


These documents are also available on the IAA website, under PUBLICATIONS/ISAPs/Consultations.


If you have any comment, please follow the instructions contained in the attached transmittal memorandum and provide your feedback to the Actuarial Institute of Chinese Taipei. We will collect all responses and conclude the feedback to IAA. Please e-mail your comments to secretariat@airc.org.tw no later than 14 August 2023.