“GHG Protocol Use within ISSB’s IFRS S2 Standard Enables Widespread Adoption of a Common Standard for GHG Accounting” from the GHG Protocol includes a basic overview of the alignment of the GHG Protocol and IFRS S2. IFRS S2 provides that an entity shall measure its GHG emissions in accordance with the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard unless required to use a different method by a jurisdictional authority or exchange.
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