IFVI and VBA publish Exposure Draft for GHG Emissions Topic Methodology

The International Foundation for Valuing Impacts (IFVI) and the Value Balancing Alliance (VBA) have released an Exposure Draft for the Greenhouse Gas Emissions Topic Methodology.
The GHG Methodology is intended to be applied by preparers of impact accounts to determine whether GHG emissions are a material impact for an entity.
The Exposure Draft may be accessed here. Comments are due by 8 April 2024.