ISSB publishes Amendments to IFRS S2 – Amendments to Greenhouse Gas Emissions Disclosures

On 11 December 2025, the International Sustainability Standards Board (ISSB) issued Amendments to Greenhouse Gas Emissions Disclosures, which resulted in targeted amendments to IFRS S2 Climate-related Disclosures to address practical challenges faced by companies during implementation of the standard.

More information and details are available in the press release.

Check out BDO's article for details on the main changes:
ISSB publishes Amendments to IFRS S2 – Amendments to Greenhouse Gas Emissions Disclosures