Please see the attached memorandum from Andrew Chamberlain, Chair, Actuarial Standards Committee (ASC) of the IAA,

regarding the exposure draft of the exposure draft of International Standard of Actuarial Practice 8 (ISAP 8) on IFRS S2 Climate-Related Disclosures, and the associated glossary.

The attached exposure draft was developed by the ISAP 8 Task Force of the ASC, and they have been duly approved by the ASC in accordance with IAA Due Process for development of International Standards of Actuarial Practice.

Please distribute these documents widely within your organization, and to any actuarial standard setters and other interested parties in your jurisdiction. 

These documents are also available on the IAA website under Publications/ISAPs (Web link). 

The deadline to comment on this exposure draft is 1 April 2025. 

We kindly request you to follow the instructions in the attached transmittal memorandum and use the attached comment template and when submitting comments.

If you have any comment on this, please provide your feedback to the Actuarial Institute of Chinese Taipei by 1 April 2025,

the e-mail：secretariat@airc.org.tw. We will collect all reponses and conclude these feedback to IAA.