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ISSB issues targeted amendments to IFRS S2
On 11 December 2025, the ISSB issued targeted amendments to IFRS S2 in relation to Greenhouse Gas (GHG) emissions disclosure requirements.
These Amendments to Greenhouse Gas Emissions Disclosures were issued in response to challenges faced by stakeholders when implementing IFRS S2 Climate-related Disclosures, and aim to support its application by reducing complexity and the cost of applying specific GHG emissions disclosure requirements in IFRS S2.
The ISSB also issued consequential amendments to the financed emissions metrics in three Sustainability Accounting Standards Board (SASB) Standards to align them with the corresponding amended IFRS S2 requirements. The amendments are effective for reporting periods beginning on or after 1 January 2027, with early application permitted.