ISSB proposes amendments to Greenhouse Gas (GHG) emissions disclosures

The ISSB’s Exposure Draft proposes to amend IFRS S2 to clarify existing reliefs and provide additional reliefs from specific GHG emissions disclosures.

On 28 April 2025, the International Sustainability Standards Board (ISSB) issued an ED proposing amendments to IFRS S2 Climate-related Disclosures (IFRS S2) to improve clarity on already existing reliefs as well as to provide additional reliefs from specific Greenhouse Gas (GHG) emissions disclosure requirements. The proposed amendments are in response to stakeholders’ challenges in implementing the requirements of IFRS S2.

Comments are due by 27 June 2025.

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