International Sustainability Standards Board (ISSB) technical staff explain the ISSB's four proposed amendments to IFRS S2 Climate-related Disclosures. The proposed amendments would provide optional relief for specific greenhouse gas emissions requirements related to:
- the measurement and disclosure of Scope 3 Category 15 greenhouse gas emissions;
- the use of the Global Industry Classification Standard (GICS) for specific financed emissions disclosures;
- the jurisdictional relief from using the Greenhouse Gas Protocol Corporate: A Corporate Accounting and Reporting Standard (2004) to measure greenhouse gas emissions; and
- the applicability of jurisdictional relief for the use of global warming potential values from the latest IPCC assessment to convert greenhouse gas emissions to CO2 equivalents.
The deadline for submitting your comments to the Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures is 27 June 2025.
