The European Financial Reporting Advisory Group (EFRAG) has published its Draft Comment Letter on the International Sustainability Standards Board’s (ISSB) proposed amendments to IFRS S2, focused on greenhouse gas emissions disclosures. EFRAG invites feedback by 20 June 2025.
Earlier this week the International Sustainability Standards Board (ISSB) released an Exposure Draft proposing targeted amendments to IFRS S2, aiming to ease some of the thorniest climate reporting requirements—without diluting the utility of disclosures for investors.
Last week the IFRS Foundation and the Taskforce on Nature-related Financial Disclosures (TNFD) announced a new phase in their collaboration, exploring the potential for high-quality nature-related disclosures for capital markets.
Jurisdictions working out how to adopt the ISSB Standards have a new helping hand. On 10 April, the IFRS Foundation launched the Jurisdictional Roadmap Development Tool—think of it as a planning kit for regulators who want to do sustainability reporting.
The Sustainability Standards Board of Japan (SSBJ) dropped two important documents on 31 March 2025: the “Schedule of Differences” and the “Table of Concordance.” Together, they provide a detailed comparison between Japan’s new sustainability standards and those issued by the International Sustainability Standards Board (ISSB).
Last week the Sustainability Standards Board of Japan (SSBJ) rolled out its first-ever sustainability disclosure standards. They closely mirror the International Sustainability Standards Board (ISSB) frameworks—IFRS S1 and S2—while adding a few jurisdiction-specific tweaks.
The International Financial Reporting Standards (IFRS) Foundation is hosted the seventh episode of its ‘Perspectives on Sustainability Disclosure’ webinar series yesterday. This session focussed on how businesses can prepare greenhouse gas (GHG) emissions disclosures under IFRS S2 Climate-related Disclosures, aligning with the Greenhouse Gas Protocol (GHGP).
Recent guidance published by the IFRS Foundation seeks to help companies navigating climate-first reporting under the International Sustainability Standards Board (ISSB) Standards.
The Amman Stock Exchange (ASE) has introduced its Climate-related Disclosures Regulatory Framework, requiring companies listed on the ASE20 index to comply with IFRS S1 and IFRS S2 for climate-related disclosures starting 1 January 2027.
The International Organization of Securities Commissions (IOSCO) has announced a dedicated network to assist its Growth and Emerging Markets Committee (GEMC) members in adopting or using IFRS Sustainability Disclosure Standards (ISSB Standards).
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