Climate-related Disclosures – International Sustainability Standards Board

Date recorded:

At its meeting on December 13-15, 2022, the ISSB met to redeliberate proposals in its Exposure Draft IFRS S2 relating to: (a) requirements for an entity to disclose its greenhouse gas (GHG) emissions; (b) industry-based materials; and (c) requirements for an entity to disclose its financed and facilitated emissions. Following its discussions, the ISSB made tentative decisions with respect to each of (a), (b) and (c). The ISSB will continue to redeliberate the proposals in draft S2 at a future meeting.

Review the ISSB Update and podcast on the Board's Web site.

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