{"id":22070,"date":"2025-06-24T08:56:55","date_gmt":"2025-06-24T12:56:55","guid":{"rendered":"https:\/\/ccli.ubc.ca\/?post_type=resource&#038;p=22070"},"modified":"2025-06-24T15:15:42","modified_gmt":"2025-06-24T19:15:42","slug":"issb-ifrs-s2-amendments-ghg-disclosures","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/issb-ifrs-s2-amendments-ghg-disclosures\/","title":{"rendered":"Submission to IFRS ISSB on IFRS S2 Amendments to Greenhouse Gas Emissions Disclosures"},"content":{"rendered":"\n<p>L&rsquo;International Financial Reporting Standards Foundation (IFRS) et son International Sustainability Standards Board (ISSB) ont donn\u00e9 l&rsquo;opportunit\u00e9 de <a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2025\/04\/issb-publishes-exposure-draft-targeted-amendments-s2\/\">commenter l&rsquo;expos\u00e9-sondage proposant des amendements \u00e0 l&rsquo;IFRS S2 Informations \u00e0 fournir sur les changements climatiques<\/a>. Ces modifications permettraient de faciliter l&rsquo;application des exigences relatives \u00e0 la divulgation des \u00e9missions de gaz \u00e0 effet de serre (GES).<\/p>\n\n\n\n<p>L&rsquo;Initiative canadienne de droit climatique (CCLI) f\u00e9licite l&rsquo;ISSB pour son leadership dans la promotion de normes de divulgation de haute qualit\u00e9 et harmonis\u00e9es \u00e0 l&rsquo;\u00e9chelle mondiale, et appr\u00e9cie son engagement \u00e0 favoriser la transparence, l&rsquo;accessibilit\u00e9 et la coh\u00e9rence dans le paysage des divulgations sur le d\u00e9veloppement durable. Nous pensons que la divulgation des \u00e9missions associ\u00e9es aux produits d\u00e9riv\u00e9s, facilit\u00e9es et assur\u00e9es reste essentielle pour comprendre les risques financiers li\u00e9s au climat. L&rsquo;\u00e9limination de ces informations soul\u00e8ve plusieurs questions. Nous avons organis\u00e9 notre soumissionde mani\u00e8re \u00e0 r\u00e9pondre aux questions sp\u00e9cifiquement pos\u00e9es dans l&rsquo;expos\u00e9-sondage et nous proposons un certain nombre de suggestions.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/ccli.ubc.ca\/wp-content\/uploads\/2025\/06\/CCLI_Submission-IFRS-S2-Amendments-Consultation_2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Lisez la soumission<\/a><\/div>\n<\/div>\n","protected":false},"featured_media":22066,"template":"","resource_type":[162],"topic":[100,99,112,113],"area":[115],"class_list":["post-22070","resource","type-resource","status-publish","has-post-thumbnail","hentry","topic-audit-conformite","topic-devoirs-rapports-administrateurs","topic-mesures-cibles","topic-risques-opportunites-climatiques","area-international-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Submission to IFRS ISSB on IFRS S2 Amendments to Greenhouse Gas Emissions Disclosures<\/title>\n<meta name=\"description\" content=\"L&#039;Initiative canadienne de droit climatique (CCLI) pense que la divulgation des \u00e9missions associ\u00e9es aux produits d\u00e9riv\u00e9s, facilit\u00e9es et assur\u00e9es reste essentielle pour comprendre les risques financiers li\u00e9s au climat. L&#039;\u00e9limination de ces informations soul\u00e8ve plusieurs questions. 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L&#039;\u00e9limination de ces informations soul\u00e8ve plusieurs questions. 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