ISSB votes to require of GHG emissions disclosures

  • ISSB meeting Image

21 Oct 2022

During its October 2022 meeting, the ISSB has voted to require an entity to disclose Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions. In addition, the ISSB will develop relief provisions at a future meeting related to the application of the Scope 3 disclosure requirements.

The ISSB also made decisions related to the proposed General Requirements Standard, interoperability with jurisdictional requirements, and future agenda priorities.

For more information, see the press release on the IFRS Foundation’s website and our Deloitte’s upcoming summaries on our meeting notes page.

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