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Sustainability now: ISSB clarifying greenhouse gas disclosures
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
In this episode, we highlight the proposed amendments to IFRS S2, the climate-related disclosure standard from the International Sustainability Standards Board (ISSB). Learn how the changes aim to clarify greenhouse gas (GHG) reporting, specifically scope 3 emissions, and the potential implications they have on reporting.
In this episode, we discuss:
0:57 – Overview of IFRS S2, the role of the Transition Implementation Group, and what’s driving the amendments
3:52 – Clarifying the definition of…
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