In response to market feedback, the International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing targeted amendments to IFRS S2 Climate-related Disclosures that would provide reliefs to ease application of requirements related to the disclosure of greenhouse gas (GHG) emissions.
These proposed amendments, which respond to specific application challenges, are part of the ISSB’s commitment to support the implementation of IFRS Sustainability Disclosure Standards. The amendments are not focused on reductions in disclosures about GHG emissions but are instead making it easier for companies to apply the Standards while retaining the decision-usefulness of information provided to investors.
The Exposure Draft will be open for comment for 60 days with the comment period closing on 27 June 2025.
How to respond to the Exposure Draft
Stakeholders can respond to the request for comment on the Exposure Draft by submitting:
- a survey (preferred); or
- a comment letter.
The questions in the survey are identical to the questions in the Exposure Draft. The ISSB encourages survey responses to increase the efficiency with which the ISSB can gather, analyse and draw conclusions from the feedback.
Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Exposure Draft.
In lieu of a survey response, stakeholders may respond to the request for comment on the Exposure Draft by submitting a comment letter below.
Find out more about how to submit the most effective response to our consultation.
Comment Letter