News

Exposure Draft and Comment Letters: Amendments to Greenhouse Gas Emissions Disclosures

11-Jun-2025

LONDON - In response to market feedback, the International Sustainability Standards Board (ISSB) published an Exposure Draft proposing targeted amendments to IFRS S2 Climate-related Disclosures that would provide reliefs to ease application of requirements related to the disclosure of greenhouse gas (GHG) emissions. 

These proposed amendments, which respond to specific application challenges, are part of the ISSB’s commitment to support the implementation of IFRS Sustainability Disclosure Standards. The amendments are not focused on reductions in disclosures about GHG emissions but are instead making it easier for companies to apply the Standards while retaining the decision-usefulness of information provided to investors.

The Exposure Draft will be open for comment for 60 days with the comment period closing on June 27, 2025.

The questions in the survey are identical to the questions in the Exposure Draft. The ISSB encourages survey responses to increase the efficiency with which the ISSB can gather analyses and draw conclusions from the feedback.

Find out more about how to submit the most effective response to our consultation.

Source: www.ifrs.org