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Sustainability now: ISSB clarifying greenhouse gas disclosures

PwC's accounting podcast

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Navigating Greenhouse Gas Disclosure Standards

This chapter explores the Transition Implementation Group's efforts to refine greenhouse gas disclosure standards amid challenges and inconsistencies, especially regarding scope three emissions. The discussion highlights proposed amendments and the ongoing debates within PwC about asset categorization and definitions related to emissions. Additionally, it addresses the complexities of industry classification and the ISSB's flexible options for improving compliance while reducing implementation difficulties.

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