ISSB Guidance on Greenhouse Gas disclosures under IFRS S2
22 July 2025
The ISSB has published guidance on Greenhouse Gas Emissions disclosure requirements when applying IFRS S2 Climate-related disclosures.
The guidance is set out as a series of questions and answers intended to aid the understanding of GHG emissions disclosure requirements including information about absolute gross emissions and GHG emissions targets.
Greenhouse Gas Emissions disclosure requirements when applying IFRS
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