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) is pleased to announce that the Global Sustainability Standards Board (GSSB) has granted equivalence to IFRS S2 Climate-related Disclosures for entities preparing disclosures of greenhouse gas (GHG) emissions under GRI 102 , the new climate standard issued today by the GSSB.
Sue Lloyd, Vice-Chair of the ISSB, said:
Organisations that report using both GRI 102 and IFRS S2 can use the equivalent IFRS S2 disclosures for Scope 1, Scope 2 and Scope 3 GHG emissions to meet GRI 102 requirements.
To be able to provide the equivalent IFRS S2 GHG emission disclosures, organisations reporting in accordance with or with reference to the GRI Standards will have to:
measure their greenhouse gas emissions in accordance with the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004); and
include a reference to the location where the information for each of the disclosures can be found as per the Publish a GRI content index requirement in GRI 1: Foundation 2021 .