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The International Sustainability Standards Board (ISSB) has published Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures on 28 April 2025.
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.
ISCA requires all comments to be submitted to professionalstandards@isca.org.sg by 28 May 2025.
Please click here for the ISSB Exposure Draft.