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Tag: IFRS S2
• Financial institutions can narrow Scope 3 reporting to loans, investments, and assets under management, excluding facilitated and underwriting related emissions.• Amendments reduce operational burden without changing investor-facing climate risk...
The International Sustainability Standards Board (ISSB) has released two exposure drafts proposing significant updates to the SASB Standards and aligned amendments to the Industry-based Guidance on Implementing IFRS S2. This...
The IFRS Foundation has published new guidance to help entities disclose climate-related transition information in alignment with IFRS S2 Climate-related Disclosures, aiming to improve the quality, consistency, and comparability of...
The IFRS Foundation has released educational guidance to clarify how companies should report greenhouse gas (GHG) emissions under IFRS S2 Climate-related Disclosures, enhancing investor visibility into transition risks and sustainability...
The International Sustainability Standards Board (ISSB) has proposed significant amendments to its climate disclosure standard (IFRS S2), offering new reliefs primarily for financial sector companies. These changes are designed to...
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