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ISSB consults on amendments to IFRS S2 GHG Emissions Reporting Requirements

Photo: Lukas Schulze/Getty Images

Michael R. Littenberg | Ropes & Gray, Marc Rotter | Ropes & Gray, Peter Witschi | Ropes & Gray+1

4 min read
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A discussion of the proposed amendments and related consultation process, as well as the parallel Australian consultation and US SEC update.

The International Sustainability Standards Board (ISSB) has released an Exposure Draft proposing targeted amendments to greenhouse gas emissions disclosure requirements under the IFRS S2 Climate-related Disclosures standard. The comment period on the Exposure Draft is open until June 27. In this post, we discuss the proposed amendments and related consultation

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