ISSB continues its discussions on targeted amendments to GHG disclosures
17 December 2025
On 28 October 2025, the ISSB (International Sustainability Standards Board) met to continue its discussions on greenhouse gas (GHG) emissions reporting requirements in connection with the prospective amendments to IFRS S2 (Climate-related Disclosures) on this matter
The minutes of this meeting are available here.
In this context, the following decisions were (provisionally) adopted:
- modification of the SASB (Sustainability Accounting Standards Board) standards applicable to certain sectors to reflect amendments relating to financed emissions metrics;
- setting the effective date of entry into force of these amendments as 1 January 2027, with early application permitted.
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