ISSB Standards
IFRS S2: Metrics and targets – ISSB Standards

ISSB Standards S2-36: S2.36: Greenhouse gas emissions targets and carbon credits

What does S2-36 require?

For every GHG target the entity states which greenhouse gases and which scopes it covers; whether the target is set gross or net (a net target needs a gross target reported separately, which it may not obscure, B68 to B69); whether a sectoral decarbonisation approach was used to derive it; and how it plans to use carbon credits to reach any net target (B70 to B71): how far, and in what way, reaching the net target depends on credits, the third-party schemes that are to certify or verify them, what type of credit they are (nature-based or technological removal; reduction or removal), and any other factor users need to judge how credible and sound they are, permanence for example; credits already bought may be included.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

What else in your programme already covers this

This control maps to 2 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ESRS (revised 2026) · 2 controls

  • E1-6 E1-6 Targets related to climate change
  • E1-9 E1-9 GHG removals and GHG mitigation projects financed through carbon credits

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in IFRS S2: Metrics and targets – ISSB Standards

Query this from an agent

The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.