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ISSB makes GHG emission reporting concession

When declaring their Scope 1 and Scope 2 greenhouse gas emissions, the International Sustainability Standards Board (ISSB) has decided to provide preparers who are using its climate change sustainability standard a concession (GHG). Tentatively, all 14 ISSB members voted in favour of the decision.

 

When declaring their Scope 1 and Scope 2 greenhouse gas emissions, the International Sustainability Standards Board (ISSB) has decided to provide preparers who are using its climate change sustainability standard a concession (GHG). Tentatively, all 14 ISSB members voted in favour of the decision.

The concession allows businesses to use data from a time period other than their current reporting period that covers all three types of GHG emissions.

Read more: https://www.ipe.com/news/issb-grants-concession-on-ghg-emission-reporting-frc-updates-on-esg-priorities/10064857.article

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