The IFRS Foundation has released new educational guidance on greenhouse gas (GHG) disclosure under IFRS S2 Climate-related Disclosures, aiming to enhance transparency and investor confidence in companies’ ESG performance and carbon neutral strategies. 

A key update requires companies to report absolute gross GHG emissions across Scopes 1, 2, and 3, including material Scope 3 emissions, with no exclusions for offsets like carbon credits. The guidance mandates consideration of all 15 Scope 3 categories under the GHG Protocol, reinforcing the full value chain approach to emissions accounting. 

While the GHG Protocol remains the primary measurement standard, IFRS S2 requirements take precedence in case of conflict. Companies must prioritize high-quality, timely, and specific data. When relying on secondary data, firms must disclose the extent of its use and justify it based on data availability. 

For transparency, organizations must clearly define their measurement approach (equity share or control), delineate organizational boundaries, and differentiate data for entities within and outside the consolidated group. These steps ensure greater comparability across industries and jurisdictions. 

Although IFRS S2 does not mandate the setting of GHG targets, any disclosed emissions goals must be transparent, including whether they are gross or net, which gases are covered, and how carbon credits are used. Details on credit types (nature-based or technological) and their permanence assumptions are required to assess the credibility of net-zero claims. 

Financial institutions must report financed emissions (Scope 3, Category 15) and explain the chosen methodology, ensuring flexibility with accountability. 

This release offers a critical roadmap for companies preparing ESG disclosures under IFRS S2, signaling a global shift toward rigorous, decision-useful climate reporting that supports long-term carbon neutral strategy goals and enhances trust among stakeholders and investors. 

资料来源 

https://esgnews.com/ifrs-foundation-releases-qa-guidance-on-ghg-emissions-disclosure-under-ifrs-s2/ 

https://onestopesg.com/esg-news/ifrs-s2-q-a-clarifies-ghg-emissions-disclosure-rules-1748781335360 

https://www.ifrs.org/news-and-events/news/2025/05/educational-material-ghg-ifrs-s2/c