GRI 102 and IFRS S2 equivalence
22 August 2025
The Global Sustainability Standards Board (GSSB), in issuing a new climate standard (GRI 102), has granted equivalence to IFRS S2 Climate-related Disclosures for entities preparing disclosures of greenhouse gas (GHG) emissions under the new standard.
This means that entities can use IFRS S2 disclosures in meeting the requirements of the new GRI 102 standard.
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Tippawan Pumbansao Audit Partner - Bangkok
