Consultation response: IFRS S2 amendments
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Overview
Status: Complete
The International Sustainability Standards Board (ISSB) published an Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures proposing targeted amendments to IFRS S2 on 28 April 2025. The proposed amendments would provide reliefs to ease application requirements related to the disclosure of greenhouse gas (GHG) emissions. The Exposure Draft is open for comment from 28 April for 60 days, with the comment period closing on 27 June 2025.
The UK Sustainability Disclosure TAC has undertaken stakeholder outreach and responded to the Exposure Draft with a comment letter, in its capacity as a focal point for UK stakeholders to influence the technical development of IFRS Sustainability Disclosure Standards.
| Name | TAC Response to ISSB Exposure Draft Proposed Amendments to IFRS S2 |
|---|---|
| Publication date | 25 June 2025 |
| Type | Letter |
| Format | PDF, 231.2 KB |
Project plan
The project plan was approved by the UK Sustainability Disclosure TAC on 13 May 2025.