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.
The comment period closes on 27 June 2025.

For further information, please refer to the IFRS Foundation website.