Please see the transmittal memorandum from Greg Martin, Chair, Actuarial Standards Committee (ASC) of the IAA, regarding the proposed final International Standard of Actuarial Practice 8 (ISAP 8) on IFRS S2 Climate-Related Disclosures. 

The proposed final ISAP 8 and related amendments to the glossary were developed by the ISAP 8 Task Force of the ASC after considering the comments received on the exposure draft of ISAP 8 published for consultation on 2 December 2024.

You will find a detailed consultation report summarizing the comments received with the ASC’s responses to the comments, and the consultation documents linked within the transmittal memorandum. Markups reflecting the changes made to the exposure draft of ISAP 8 and the Glossary are included for information.
 
The documents provided have been duly approved by the ASC in accordance with Due Process for development of ISAPs. These documents are also available on the IAA website. 
 
The attached documents are provided directly via this e-mail to all member associations and commenters on the exposure draft to enable them to: 
(a) Draw attention to any unintended consequences in the final draft’s wording; and 
(b) Determine whether their comments have been appropriately considered in the preparation of the proposed final draft.
 
IAA request you to follow the instructions contained in the transmittal memorandum when submitting your feedback. 

If you have any comment on this, please provide your feedback to the Actuarial Institute of Chinese Taipei by 9 September, the e-mail：secretariat@airc.org.tw , We will collect all reponses and conclude these feedback to IAA.