In response to market feedback, the International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing targeted amendments to IFRS S2 Climate-related Disclosures that would provide reliefs to ease application of requirements related to the disclosure of greenhouse gas (GHG) emissions.

These proposed amendments, which respond to specific application challenges, are part of the ISSB’s commitment to support the implementation of ISSB Standards. The amendments are not focused on reductions in disclosures about GHG emissions but are instead making it easier for companies to apply the Standards while retaining the decision-usefulness of information provided to investors.

The Exposure Draft will be open for comment for 60 days with the comment period closing on 27 June 2025.

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ISSB publishes Exposure Draft proposing targeted amendments to IFRS S2 to ease application for companies