Consultation response: IFRS S2 amendments

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Overview

Status: Ongoing

The International Sustainability Standards Board (ISSB) has 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 plans to undertake stakeholder outreach and respond 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.