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April 2025
Exposure Draft
®
IFRS Sustainability Disclosure Standard
Amendments to Greenhouse Gas Emissions Disclosures
Proposed amendments to IFRS S2
Comments to be received by 27 June 2025
International Sustainability Standards Board ISSB/ED/2025/1 : .
Exposure Draft
Amendments to Greenhouse Gas
Emissions Disclosures
Proposed amendments to IFRS S2
Comments to be received by 27 June 2025 : .
Exposure Draft ISSB/ED/2025/1 is published by the International Sustainability Standards Board (ISSB)
for comment only. Comments need to be received by 27 June 2025 and should be submitted by email
to ******@ or online at -for-comment/.
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AMENDMENTS TO GREENHOUSE GAS EMISSIONS DISCLOSURES—PROPOSED AMENDMENTS TO IFRS
S2
CONTENTS
from page
INTRODUCTION 4
INVITATION TO COMMENT 7
[DRAFT] AMENDMENTS TO IFRS S2 CLIMATE-RELATED DISCLOSURES 12
APPROVAL BY THE ISSB OF EXPOSURE DRAFT AMENDMENTS TO
GREENHOUSE GAS EMISSIONS DISCLOSURES PUBLISHED IN APRIL 2025 22
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT AMENDMENTS TO
GREENHOUSE GAS EMISSIONS DISCLOSURES (see separate booklet)
© IFRS Foundation 3 : .
EXPOSURE DRAFT—APRIL 2025
Introduction
What is the ISSB proposing?
IN1 The International Sustainability Standards Board (ISSB) is proposing targeted
amendments to IFRS S2 Climate-related Disclosures to provide additional relief
and clarify existing relief from specific greenhouse gas emissions disclosure
requirements.
IN2 Specifically, the ISSB proposes to amend the requirements in IFRS S2 related
to:
(a) the measurement and disclosure of Scope 3 Category 15 greenhouse
gas emissions associated with derivatives and with specific financial
activities related to investment banking (facilitated emissions) and
insurance and reinsurance underwriting (insurance-associated
emissions);
(b) the use of the Global Industry Classification Standard in applying
specific requirements related to the disclosure of information about
financed emissions;
(c) the use of a method for measuring greenhouse gas emissions other
than the Greenhouse Gas Protocol: A Corporate Accounting and
Reporting Standard (2004), if a jurisdictional authority or an exchange
on which the entity is listed requires the use of a different
measurement method for a part of the entity; and
(d) the use of global warming potential (GWP) values other than the GWP
values based on a 100-year time horizon from the latest
Intergovernmental Panel on Climate Change assessment available at
the reporting date, if a jurisdictional authority or an exchange on
which the entity is listed requires the use of different GWP values.
Why is the ISSB publishing the Exposure Draft?
IN3 Supporting the implementation of IFRS S1 General Requirements for Disclosure of
Sustainability-related Financial Information and IFRS S2 is the ISSB’s highest
priority in its work The ISSB has undertaken various activities to
support the implementation of the Standards, including developing
educational materials and supporting capacity-building It has also
created the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG) to
publicly discuss stakeholder implementation
1 The Feedback Statement on the Consultation on Agenda Priorities can be found at /
content/dam/ifrs/project/issb-consultation-on-agenda-priorities/agenda-consultation-feedback-
statement-june-
2 The educational materials published to support the implementation of IFRS S1 and IFRS S2 can
be found at -implementation/supporting-materials-for-ifrs-
sustainability-disclosure-standards/
3 The meetings of the Transition Implementation Group on IFRS S1 and IFRS S2 are publicly
webcast. All meeting recordings, agenda papers and meeting summaries can be found at https://
-ifrs-s1-and-ifrs-s2/#meetings
4 © IFRS Foundation : .
AMENDMENTS TO GREENHOUSE GAS EMISSIONS DISCLOSURES—PROPOSED AMENDMENTS TO IFRS
S2
IN4 The ISSB considered application challenges identified through stakeholder
questions submitted to the TIG and through the ISSB’s other engagement
activities, including with jurisdictions as part of jurisdictional processes to
adopt or otherwise use IFRS Sustainability Disclosure Standards. The staff
referred specific application challenges identified during the implementation
phase of IFRS S2 to the ISSB to consider whether these challenges warrant
further action. The challenges referred to the ISSB provided additional
information that the ISSB had not previously considered during the
redeliberation of the exposure draft of IFRS S2.
IN5 In response to these application challenges, the ISSB decided to propose
targeted amendments to IFRS S2. The ISSB expects the amendments would
support entities applying IFRS S2 by reducing the complexity, risk of potential
duplication of