Comments sought on exposure drafts

At BDO, we provide comments locally to the Australian Accounting Standards Board (AASB) and internationally to the International Accounting Standards Board (IASB). We welcome any client comments on exposure drafts that are currently available.

If you would like to provide any comments, please contact Aletta Boshoff, Partner and National Leader, IFRS & Corporate Reporting and National Leader, ESG & Sustainability.

Document

Proposals

Comments due to AASB by

Comments due to IASB by

ED SR2 Amendments to Greenhouse Gas Emission Disclosures - Proposed amendments to AASB S2

Clarifies:

  1. When to use jurisdictional requirements for measuring GHG emissions rather than the GHG Protocol
  2. When to use global warming potential (GWP) values other than from the latest Intergovernmental Panel on Climate Change assessment
  3. When measuring Scope 3 Category 15 GHG emissions, entities do not have to include derivatives and facilitated and insurance-associated emissions
  4. When entities must use the Global Industry Classification Standard for disclosing industry information about financed emissions and when other industry-classification systems can be used.

Our article contains more information.

2 June 2025

27 June 2025