Proposed Amendments to Industry-based Guidance on Implementing IFRS S2

EY submitted a comment letter to the IFRS Foundation to offer its views on ED Consequential Amendments to IFRS S2 Industry-based Guidance.

EY supports the ISSB’s proposal to maintain alignment between IFRS S2 industry-based guidance and SASB Standards. EY believes that alignment ensures a coherent global baseline for climate-related disclosures.

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