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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 closed on 27 June 2025. The ISSB is considering the feedback.

ISSB Update July 2025

The ISSB met on 24 July 2025:

  • to discuss a summary of preliminary feedback on the Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures; and
  • to consider aspects of each proposed amendment for redeliberation based on that feedback.

The Exposure Draft proposed targeted amendments to IFRS S2 Climate-related Disclosures in response to application challenges related to greenhouse gas emissions requirements.

The ISSB was not asked to make any decisions.

Next milestone

Exposure Draft Feedback