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.
