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.
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