Project: EFRAG contribution ISSB SASB Enhancement Public Consultation
Description
FilesThe ISSB has issued a public consultation on the Exposure Draft Proposed Amendments to the SASB Standards in July 2025 with a deadline of 30 November. EFRAG makes a contribution to this public consultation.
EFRAG’s Comment Letter to the ISSB SASB/ED/2026/1 Exposure Draft of Proposed Amendments to the SASB Standards and the IFRS S2 Industry-based Guidance 07/2026
pdfFile-Size : 258 KB
EFRAG’s Comment Letter to the ISSB ED/2025/1 Exposure Draft Proposed Amendments to the SASB Standards and ISSB ED/2025/2 Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 12/2025
pdfFile-Size : 269 KB
Issues paper EFRAG SRB Strategic directions SASB Enhancement public consultation 10/2025
pdfFile-Size : 703 KB
EFRAG’s Comment Letter to the ISSB ED/2025/1 Amendments to Greenhouse Gas Emissions Disclosures – Proposed amendments to IFRS S2 06/2025
pdfFile-Size : 347 KB
Project: GHG Protocol Scope 2 Public Consultation
Description
FilesEFRAG comments to GHG Protocol Scope 2 Public Consultation and EFRAG’s Comment Letter on the GHG Protocol Actions and Market Instruments Phase 1 Progress Update
EFRAG’s Comment Letter on the GHG Protocol Actions and Market Instruments Phase 1 Progress Update 06/2026
pdfFile-Size : 427 KB
EFRAG comments to GHG Protocol Scope 2 Public Consultation 02/2026
pdfFile-Size : 378 KB
Project: GRI Proposed Amendments
Description
FilesEFRAG’s Comment Letter on the GRI’s Proposed Amendments to four topical Standards on Workers’ rights and protection.
EFRAG’s Comment Letter on the GRI’s Proposed Amendments to four topical Standards on Workers’ rights and protection 03/2026
pdfFile-Size : 411 KB