The new climate requirements related to IFRS S2 will enter into force in stages from the 2025 reporting year. The Exchange has also published an Implementation Guide (with links to IFRS S1).
In 2023, Moscow's heat supply systems were switched to summer operation on April 24, in 2022 – from May 14; in 2021 – from May 10; in 2020 – from May 7; in 2019 – from May 6.