Interoperability of GHG emissions when applying GRI and ISSB Standards

Topic area:
Status: 24.01.2024 |
Archiviert
Key words:
Disclosure, Sustainable Finance / ESG, IFRS, Supplement
Initiative
Official name
Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards

Type
Other
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
18.01.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS S2 - Climate-related disclosure requirements (non-binding, INT)
Revision of the GRI Topic Standard Climate Change (non-binding, Amendment, INT)

Source: IASB, Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards

, 2024