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.
The ISSB met on 24 July 2025:
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.
Exposure Draft Feedback
International Sustainability Standards Board July 2025