On 29 July 2026, the International Sustainability Standards Board (ISSB) published for public comment the IFRS Sustainability Disclosure Taxonomy 2024—Proposed Update 1 Amendments to Greenhouse Gas Emissions Disclosures.
This proposed update includes changes resulting from Amendments to Greenhouse Gas Emissions Disclosures—Amendments to IFRS S2 issued in December 2025.
The deadline for submitting comments is 28 September 2026.
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