EFRAG has published a Draft Comment Letter on the IASB Proposed Amendments to IFRS S2 Greenhouse Gas Emissions Disclosures.
EFRAG’s tentative view is that the proposal to omit the disclosure of emissions associated with derivatives, financed emissions and insured emissions reliefs should be temporary, to be reviewed reflecting possible changes in reporting practice and evolution of methodologies.
Insurance Europe – Draft Response to EFRAG’s Comment Letter to IFRS