The IFRS Foundation has published today educational material about the requirements in IFRS S2 Climate-related Disclosures related to measurement and disclosure of greenhouse gas (GHG) emissions. This material is structured as questions and answers about the requirements for an entity to disclose its GHG emissions in accordance with IFRS S2.
The educational material includes answers to questions about:
- the context and reasoning underlying the GHG emissions-related requirements;
- the use of the materials of the GHG Protocol in IFRS S2 requirements; and
- specific aspects of the GHG emissions-related requirements.
The publication of this educational material is part of the International Sustainability Standards Board’s (ISSB) commitment to supporting the implementation of ISSB Standards and is intended to help entities understand the GHG emissions disclosure requirements in IFRS S2. The material does not add or otherwise change the requirements in IFRS S2.
