EFRAG has published its Draft Comment Letter on the ISSB Proposed Amendments to IFRS S2 Greenhouse Gas Emissions Disclosures

EFRAG has published its Draft Comment Letter (‘DCL’) on the ISSB's Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures Proposed Amendments to IFRS S2 (the 'ED'). Comments on EFRAG’s DCL are requested by 20 June 2025.

This DCL contributes to the ISSB’s due process, in consideration of the applicability of the IFRS S2 to preparers that comply with ESRS, as source of industry specific guidance.

In the DCL, EFRAG’s tentative view is that the proposal to omit the disclosure of emissions associated with derivatives, financed emissions and insured emissions reliefs should be temporary, to be reviewed reflecting possible changes in reporting practice and evolution of methodologies.

Please submit your comments by completing this survey.