Amendments to Greenhouse Gas Emissions Disclosures (Amendments to IFRS S2)
Open for comment:
Submissions by 27/06/25
Exposure Draft and comment letters: Amendments to Greenhouse Gas Emissions Disclosures
- CURRENT STAGE
- ABOUT
- PUBLISHED DOCUMENTS
- SUPPORTING MATERIAL
- CONSULTATION FEEDBACK
- PROJECT HISTORY
- PROJECT NEWS
- MEETINGS
Current stage
On 28 April 2025, the International Sustainability Standards Board (ISSB) published the Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures.
The Exposure Draft sets out proposed targeted amendments to IFRS S2 Climate-related Disclosures in response to application challenges related to greenhouse gas emissions requirements. The Basis for Conclusions on the Exposure Draft explains the rationale for the proposed amendments in the Exposure Draft.
The Exposure Draft comment period is scheduled to close on 27 June 2025. The ISSB will then consider the feedback on the Exposure Draft.
Next milestone
Exposure Draft Feedback
Previous meeting
Due Process Oversight Committee March 2025
