Agenda for TIG Meeting – 20 November 2025

The IFRS Foundation has published the agenda and meeting papers for the Transition Implementation Group (TIG) on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. The meeting will take place on Thursday, 20 November 2025.
Discussion points include:
  • Reporting on other submitted questions
  • Greenhouse gas (GHG) emissions attributable to a group related to transactions between entities in the group
  • Scope 3 GHG emissions applying IFRS S2.
Agenda item papers are available at the link.