IFRS Foundation publishes educational material about GHG emissions disclosure requirements (IFRS S2)

The IFRS Foundation has published educational material about the requirements in IFRS S2 Climate-related Disclosures related to measurement and disclosure of greenhouse gas (GHG) emissions.
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 educational material may be accessed here.