The International Financial Reporting Standards Foundation published educational material in a question-and-answer format to explain how entities should apply IFRS S2 Climate-related Disclosures requirements on the measurement and disclosure of greenhouse gas (GHG) emissions. The material is intended to support implementation of the International Sustainability Standards Board’s (ISSB) Standards and help entities understand IFRS S2’s GHG emissions disclosure requirements, without adding to or changing the underlying requirements. The Q&A addresses the context and rationale for the GHG emissions-related requirements, how the materials of the GHG Protocol are used within IFRS S2, and specific aspects of the GHG emissions-related disclosure requirements.
International Financial Reporting Standards Foundation 2025-05-29
International Financial Reporting Standards Foundation publishes IFRS S2 Q&A on measuring and disclosing greenhouse gas emissions
The International Financial Reporting Standards Foundation released Q&A educational material to clarify applying IFRS S2 Climate-related Disclosures on GHG emissions measurement and disclosure. This aids in implementing the International Sustainability Standards Board’s Standards and understanding IFRS S2’s requirements without altering them, covering the context, rationale, and specific aspects of GHG emissions-related disclosure requirements.