한국보험계리사회

[IAA] The IAA Releases ISAP 8 on IFRS S2 Climate Related Disclosures - December 01, 2025

2025-12-02 조회수 : 128

image%20(5).png

NEWS RELEASE

December 01, 2025

The International Actuarial Association Releases ISAP 8 on IFRS S2 Climate Related Disclosures

The International Actuarial Association (IAA) is pleased to announce the publication of the International Standard of Actuarial Practice 8 (ISAP 8) on IFRS S2 Climate Related Disclosures.

This model standard was adopted by the IAA Council at its meeting held in Marrakech, Morocco, on 23 November 2025. ISAP 8 provides guidance to actuaries when performing actuarial services in connection with IFRS S2 Climate Related Disclosures, published by the International Sustainability Standards Board (ISSB).

The IAA intends ISAP 8 to:

Facilitate convergence in standards of actuarial practice in connection with the IFRS S2 Standard;
Increase public confidence in actuarial services provided relating to the IFRS S2 Standard; and
Demonstrate the IAA’s commitment to support the work of the ISSB to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs.

ISAPs are model standards intended for adoption by actuarial standard-setting bodies as appropriate, and as such, are not binding on any actuary. The IAA encourages actuarial standard-setting bodies to study these ISAPs and to consider taking one of the following courses of action in their jurisdiction:

Adopting these ISAPs as standards with only the modifications in the Drafting Notes;
Customizing these ISAPs by revising the text to the extent deemed appropriate by the standard-setting body while ensuring that the resulting standard or set of standards is substantially consistent with these ISAPs;
Endorsing these ISAPs by declaring that they are appropriate for use in certain clearly defined circumstances;
Modifying existing standards to obtain substantial consistency with these ISAPs; or
Confirming that existing standards are already substantially consistent with these ISAPs.

This new ISAP directly supports the IAA’s strategic objective of promoting the development and issuance of standards of actuarial practice in the jurisdictions of all IAA Member Associations.

This model standard, along with the updated glossary of defined terms, is available on the IAA website under Knowledge/ International Standard of Actuarial Practice. The Director of Technical Activities at the IAA Secretariat is available to answer any questions about the ISAPs and provide additional information on request.

To learn more about the work of the IAA, please contact the Secretariat.

Ce communiqué de nouvelles est aussi disponible en français.

The IAA is the worldwide association of professional actuarial associations, representing over 90,000 actuaries in more than 115 countries, with six special interest Sections for individual actuaries. The IAA was founded in 1895 and exists to encourage the development of a global actuarial profession, acknowledged as technically competent and professionally reliable, which will ensure that the public interest is served. The IAA has 74 Full Member Associations and 23 Associate Member Associations.

International Actuarial Association | Association Actuarielle Internationale
605 - 75 Albert Street, Ottawa, Ontario K1P 5E7
secretariat@actuaries.org | www.actuaries.org