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Final stage

Issued in June 2023, IFRS S2 Climate-related Disclosures sets out the requirements for an entity to disclose information about its climate-related risks and opportunities that is useful to primary users of general purpose financial reports.

In December 2025, the International Sustainability Standards Board (ISSB) issued Amendments to Greenhouse Gas Emissions Disclosures, which amended IFRS S2.

The amendments support entities applying specific greenhouse gas emissions disclosure requirements in IFRS S2, particularly during the implementation phase.

The amendments are effective for annual reporting periods beginning on or after 1 January 2027, with early application permitted.

To align the SASB Standards with the corresponding requirements in IFRS S2, the ISSB also issued Consequential Amendments to Align with Amendments to Greenhouse Gas Emissions Disclosures.