ISSB issues targeted amendments to IFRS S2 to support implementation

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The International Sustainability Standards Board (ISSB) has issued targeted amendments to greenhouse gas (GHG) emissions disclosure requirements in IFRS S2 Climate-related Disclosures in response to specific application challenges that were identified as companies started to apply the Standard.

The amendments are based on feedback from the ISSB’s consultation earlier in the year. These changes provide reliefs and clarifications to support companies in applying the Standard, while keeping investor information needs in focus and minimising disruption to jurisdictions that are in the process of adopting or otherwise using ISSB Standards.

The amendments are effective for reporting periods beginning on or after 1 January 2027, with early application permitted.

The ISSB has also today issued consequential amendments to align financed emissions metrics in three SASB Standards with the corresponding amended requirements in IFRS S2.