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SRC-37a78bcfe823e49f · Source record

ISSB issues targeted amendments to IFRS S2

IFRS Foundation · 2 connected claims

D07 · Commerce, Productization & MarketplacesD08 · Finance, Funding, Investment & TradingD09 · Legal, Compliance, Trust & RegTechD12 · Data, Knowledge, Search & EvidenceD19 · Measurement, Experimentation & EconomicsD22 · Policy, Geopolitics & Societal Change

Canonical route

https://www.ifrs.org/news-and-events/news/2025/12/issb-issues-targeted-amendments-ifrs-s2/

Claims connected to this source

  1. MWITA-CARB-2026-023ISSB issued targeted amendments to IFRS S2 greenhouse-gas disclosure requirements in December 2025 in response to application challenges.Evidence A
  2. MWITA-CARB-2026-024The December 2025 IFRS S2 amendments apply for reporting periods beginning on or after 1 January 2027, with earlier application permitted.Evidence A

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