Measuring and disclosing greenhouse gas emissions under IFRS S2

This is where an IFRS S2 report is most often misstated — the organisational boundary, the measurement approach and emission factors, the Scope 3 category screen, Category 15 financed emissions and the December 2025 amendments that change those figures and their comparatives from 2027.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by IFRS

Edition written against

IFRS S1 / S2 (August 2026)

source check 1 August 2026

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

IFRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide

Absolute gross emissions, organisational boundaries, contractual instruments, Scope 3 categories, factors and data quality

Decision guide · 16 min IFRS S2 GHG Amendments 2025: What Changed and How to Prepare for 2027

A transition guide to jurisdictional method reliefs, GWP values, Category 15, financed emissions, classification systems, comparatives and early application.

Decision guide · 16 min IFRS S2 Scope 2 Disclosure: Location-Based Emissions and Contractual Instruments

How to calculate the required location-based figure, explain market-based information, review renewable contracts and certificates, and build a credible evidence trail.

Decision guide · 14 min IFRS S2 Scope 3: How to Assess All 15 Categories and Improve Data Quality

A controlled roadmap for category screening, value-chain boundaries, primary and secondary data, estimates, reassessment and transparent disclosure of methods and limitations.

Decision guide · 17 min IFRS S2 Category 15 and Financed Emissions: What Financial Institutions Must Report

A practical guide to asset classes, gross exposure, industry classification, Category 15 totals, financed-emissions subtotals, coverage, data gaps, amendments and controls.

Decision guide · 18 min

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