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IFRS Foundation publishes educational material about greenhouse gas emissions disclosure requirements in IFRS S2
The IFRS Foundation released educational material clarifying requirements for measurement and disclosure of greenhouse gas emissions under IFRS S2 Climate-related Disclosures. The material provides Q&A guidance to support entities in understanding and implementing GHG emissions disclosure requirements.
IFRS Foundation / ISSB
Date Added
7 May 2026 at 10:14:30
Why it matters
Supports compliance with IFRS S2 by clarifying GHG emissions disclosure requirements, helping preparers avoid greenwashing and improve transparency in environmental claims.
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