02/06/2025 (Agence Europe) – The European Financial Reporting Advisory Group (EFRAG) invited comments on its draft letter on changes to greenhouse gas emissions disclosures, proposed as part of the international corporate reporting standard ‘IFRS S2’, on Wednesday 28 May. This letter contributes to the regulatory process of the International Sustainability Standards Board (ISSB), taking into account the applicability of ‘IFRS S2’ by accountants who comply with the European Sustainability Reporting Standards (ESRS). EFRAG believes that the proposal to omit the disclosure of emissions associated with derivatives, funded emissions and relief for insured emissions should be temporary in order to be reviewed in the light of reporting practices and evolving methodologies. Comments must be submitted by Thursday 19 June. Read the draft letter: https://aeur.eu/f/h4s (AD)