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Tag: ISSB Vice Chair Sue Lloyd

ISSB Eases Financed Emissions Rules Under IFRS S2, Giving Banks And Asset Managers Reporting Relief
News, Policy & Regulators, Sustainable Finance
ISSB Eases Financed Emissions Rules Under IFRS S2, Giving Banks And Asset Managers Reporting Relief
ESG News December 12, 2025

• 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...

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