Category: Sustainability Activity
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In this section
• Documents open to comment
• OIC Pronouncements
• Regulations
ISSB consults on the ED Amendments to Greenhouse Gas Emissions Disclosures (Proposed amendments to IFRS S2)
Due Date: 27/06/2025
ISSB has published the Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures (Proposed amendments to IFRS S2), 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.
Directive (EU) No 2025/794 of 14 April 2025
The Directive (EU) No 2025/794 of 14 April 2025, published in the Official Journal of the European Union L series on 16 April 2025, amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements.
OIC proposals on Omnibus initiative
OIC publishes proposals regarding the sustainability matter related to the Omnibus initiative.