Disclosure Framework
ISSB-aligned (IFRS S2)
Effective Year
2025
Last Updated
April 2025
Notes
Mandatory Scope 1 & 2 emissions reporting from FY2025; Scope 3 from FY2026
Scope
All listed companies
Status
Adopted
ISSB-aligned (IFRS S2)
2025
April 2025
Mandatory Scope 1 & 2 emissions reporting from FY2025; Scope 3 from FY2026
All listed companies