In its January 2025 meeting, the International Sustainability Standards Board proposed a set of narrow-scope amendments to support implementation of IFRS S2.

The proposed amendments would be particularly relevant for companies with insurance or investment banking activities. They would also be of interest to companies that are currently planning their implementation or have already conducted a gap assessment.

Read Proposals to simplify IFRS S2opens in a new tab to find out more.

Please also read more via the KPMG web Site https://kpmg.com/au/en/insights/financial-reporting/sustainability-climate-change/australian-sustainability-reporting-standards-legislation-finalised.html