Run Practical Climate Scenario Analysis and Document Resilience
Scenario analysis helps management understand how the business may perform under different climate futures. We design practical physical and transition scenarios, translate assumptions into business implications, and help companies document resilience conclusions for IFRS S2 disclosure. The result is a clear bridge between climate uncertainty, strategy, operations, investment and risk management.
IFRS S2 Value Proposition for Scenario Analysis
Scenario discipline
Select practical climate pathways and assumptions suited to the sector and company context.
Management implications
Translate scenarios into impacts on strategy, operations, investment and risk controls.
Resilience conclusion
Document what the scenarios mean for the company’s ability to adapt and perform.
Our Challenge
Scenario analysis is often the most difficult part of climate disclosure. Many companies answer that scenario analysis is planned, partial or unavailable because they are unsure which scenarios to choose, what assumptions to use, or how to connect the results to management decisions. Others produce high-level commentary but stop short of explaining resilience.
Under IFRS S2, scenario analysis is valuable only when it helps users understand the resilience of the company’s strategy and business model. A disclosure that mentions scenarios without explaining implications for assets, operations, revenue, costs, investment or risk management remains weak.
How We Help
We run a practical scenario exercise designed for management use, not academic complexity. We help select relevant physical and transition pathways, define time horizons, document assumptions and assess the exposure of key business areas. The analysis can be scaled to the company’s size, data maturity and sector.
We then translate the findings into a resilience assessment that management and the board can discuss. This includes implications for strategy, operations, capital allocation, risk management and future actions. The final output gives the company defensible scenario language for IFRS S2 disclosure and a stronger basis for planning.
If your IFRS tool output shows this gap, Resources Future can build the evidence, analysis and disclosure language behind it.
Our Services
Scenario Selection Memo
A concise rationale for selected physical and transition scenarios, time horizons, assumptions and relevance to the company.
Exposure and Sensitivity Assessment
Assessment of how selected scenarios may affect assets, operations, markets, inputs, financing, regulation and customer demand.
Resilience Assessment
A management-ready conclusion on strategic resilience, vulnerabilities, response options and areas requiring further analysis.
Board Discussion Note
A focused note for board or audit committee review, including scenario findings, management implications and disclosure language.
Types of Companies We Support
Large listed companies
Issuers expected to provide stronger climate strategy and resilience disclosure.
Banks and financial institutions
Institutions that need sector, borrower or portfolio-level climate scenario thinking.
Infrastructure and utilities
Businesses with long-lived assets exposed to physical hazards and transition pathways.
Energy-intensive sectors
Companies exposed to carbon costs, technology shifts, energy prices and customer decarbonization expectations.
