IFRS S2 Climate-related disclosures requires that an entity disclose its absolute gross greenhouse gas emissions generated during the reporting period, expressed as metric tonnes of CO2 equivalent, and that these be measured “in accordance with the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004) unless the entity is required, in whole or in … Continue reading Proposed changes to the Greenhouse Gas Protocol, or: we’ll soon look like heroes!