ISSB publishes Exposure Draft proposing targeted amendments to IFRS S2 to ease application for companies
The ISSB published an Exposure Draft proposing targeted amendments to IFRS S2 Climate-related Disclosures, aiming to provide reliefs for companies facing application challenges, particularly regarding GHG emissions disclosures. The proposals include optionality for using jurisdiction-required GWP values, alternative methods for GHG measurement, and relief from certain Scope 3 disclosures. The comment period closed on 27 June 2025.
International Sustainability Standards Board (ISSB)
Date Added
26 April 2026 at 14:30:43
Why it matters
This consultation sought stakeholder input on practical amendments to IFRS S2, reflecting ISSB's commitment to responsive and cost-effective standard-setting. The process ensures that final standards are informed by preparer and jurisdiction feedback.