ISSB announces guidance and reliefs to support Scope 3 GHG emission disclosures

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Dec 15, 2022

On December 15, 2022, the International Sustainability Standards Board (ISSB) released a series of guidance and reliefs to support those applying the requirement within its Climate-related Disclosures Standard (S2) to disclose Scope 3 GHG emissions when material for a company.

The guidance and reliefs are designed to help companies embed and improve their processes for measurement and disclosure of Scope 3 GHG emissions.

Review the press release on the ISSB's website.

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