Disclosure guides

Disclosure guides

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1. ISSB·Decision guideUK SRS S2 and GRI Climate Reporting: What Data Can Be Reused?
2. ISSB·ExplainerUK SRS S2 Board Briefing: reporting basis, material climate risks, scenarios, resilience, financial effects, GHG, reliefs, metrics, controls and approval
3. ISSB·ToolkitIFRS S1 Implementation Registers
4. ISSB·Decision guideIFRS S1 and S2 Compliance Checklist and Free Disclosure Matrix
5. ISSB·Decision guideCan One Climate Dataset Support UK SRS S2, IFRS S2, ESRS E1, TCFD and CDP?
6. ISSB·Decision guideUK SRS S2 and CDP: How to Reuse Climate Data Without Assuming Compliance
7. ISSB·ComparisonUK SRS S2 vs ESRS E1: Climate Materiality, GHG and Transition Plan Differences
8. ISSB·ExplainerIFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible Claims
9. ISSB·ExplainerIFRS S2 Transition Plan Disclosures: Strategy, Assumptions, Resources and Progress
10. ISSB·ExplainerIFRS S2 for Asset Managers: Portfolio Boundaries, Data and Investor Disclosures
11. ISSB·ExplainerIFRS S2 for Insurers: Underwriting, Investments and Financed Emissions
12. ISSB·ExplainerIFRS S2 for Banks: Financed Emissions, Credit Risk and Climate Metrics
13. ISSB·ExplainerIFRS S1 Risk Management Disclosures: Identification, Prioritisation and Integration into ERM
14. ISSB·ExplainerIFRS KH 04 Strategy Disclosures
15. ISSB·ExplainerIFRS S1 and S2 Governance Disclosures: Board Oversight, Management Roles and Controls
16. ISSB·ExplainerThe Four Pillars of IFRS S1 and IFRS S2: Governance, Strategy, Risk Management, Metrics and Targets
17. ISSB·Decision guideHow to Identify Sustainability-Related Risks and Opportunities Under IFRS S1
18. ISSB·Decision guideIFRS S1 Climate-First Relief
19. ISSB·Decision guideFirst-Time Application of IFRS S1 and IFRS S2
20. ISSB·ComparisonIFRS S2 vs TCFD: What Changed and How to Transition
21. ISSB·Decision guideIFRS S1 Company-Specific Disclosures: What to Do When No Dedicated ISSB Standard Exists
22. ISSB·Decision guideIFRS S2 Scenario Analysis: A Proportionate Approach to Climate Resilience
23. ISSB·Decision guideHow to Use SASB Standards When Applying IFRS S1
24. ISSB·Decision guideIFRS S1 and S2 Industry-Based Metrics: How to Select Relevant SASB Guidance
25. ISSB·Decision guideIFRS S2 Climate Resilience: How to Assess and Disclose Capacity to Adapt
26. ISSB·Decision guideIFRS S1 Compliance Statement, Report Location and Publication Timing Explained
27. ISSB·Decision guideIFRS S1 and S2 Proportionality
28. ISSB·Decision guideNature-Related Risks Under IFRS S1: How TNFD and SASB Can Support Disclosure
29. ISSB·ExplainerIFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures
30. ISSB·Decision guideIFRS S1 Materiality Assessment
31. ISSB·ComparisonIFRS S1 and S2 vs GRI: Investor-Focused and Impact Reporting Compared
32. ISSB·ComparisonIFRS S1 and S2 vs ESRS: Materiality, Scope and Disclosure Differences Explained
33. ISSB·Decision guideCan One Dataset Support IFRS S1/S2, ESRS, GRI and CDP?
34. ISSB·Decision guideHow to Prepare an IFRS S1 and IFRS S2 Report
35. ISSB·Decision guideFirst IFRS S1 and S2 Reporting Cycle: A 12-Month Implementation Plan
36. ISSB·Decision guideIFRS S1 and S2 Gap Assessment: How to Test Readiness and Prioritise Remediation
37. ISSB·Decision guideHuman Capital Disclosures Under IFRS S1: Risks, Opportunities and Industry Metrics
38. ISSB·Decision guideIFRS S1 and S2 Board Briefing: Ten Questions Directors Should Ask Before Approval
39. ISSB·Decision guideGHG Protocol and IFRS S2: reporting entity, organisational boundaries, equity share, control, jurisdictional methods, GWP values and Scope 1 and Scope 2 disaggregation
40. ISSB·Decision guideIFRS S2 Category 15 and Financed Emissions: What Financial Institutions Must Report
41. ISSB·Decision guideIFRS S2 Scope 3: How to Assess All 15 Categories and Improve Data Quality
42. ISSB·Decision guideIFRS S2 Scope 2 Disclosure: Location-Based Emissions and Contractual Instruments
43. ISSB·Decision guideIFRS S2 GHG Amendments 2025: What Changed and How to Prepare for 2027
44. ISSB·Decision guideIFRS S2 Scope 1, Scope 2 and Scope 3 Emissions: Complete Measurement Guide
45. ISSB·Decision guideIFRS S1 and S2 for CFOs: budgets, forecasts, financial statements, capital allocation, financing, financial effects, data lineage and sign-off
46. ISSB·Decision guideCurrent and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide
47. ISSB·Decision guideComparatives, Restatements and Errors
48. ISSB·Decision guideEstimates, Data Gaps and Uncertainty
49. ISSB·Decision guideInternal Controls Over IFRS Sustainability Disclosures: A Practical Framework
50. ISSB·Decision guideIFRS Sustainability Disclosure Taxonomy: Digital Tagging for IFRS S1 and S2
51. ISSB·Decision guideIFRS S2 Climate-Related Risks and Opportunities: Complete Guide
52. ISSB·Decision guideIFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data
53. ISSB·Decision guideIFRS S1 and IFRS S2 Explained
54. ISSB·Decision guideIFRS S1 and S2 Assurance Readiness: Evidence, Controls and Common Review Findings
55. ISSB·ComparisonIFRS S1 vs IFRS S2: Key Differences and Why Both Standards Matter
56. ISSB·Decision guideAre IFRS S1 and IFRS S2 Mandatory?

How an LRA guide is built

Every answer follows the same discipline.

You should be able to stop reading after the first paragraph and still have what you came for. Everything below it exists so you can defend the answer to a reviewer.

1. 01
   Answer

   The question is stated as a reporting team would ask it, and settled in the opening lines.

2. 02
   Basis

   The official source and edition are named, and kept clearly apart from our reading of them.

3. 03
   Judgement

   The points the standard leaves open are marked, with what a defensible position looks like.

4. 04
   Action

   The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.

• Practitioner-written, then technically reviewed
• A named reviewer, with a date
• Requirements kept separate from practice and interpretation
• Stated update triggers for re-reading each answer

RK From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS

GRI and ISSB-IFRS S1 & S2 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 the standard setters LinkedIn

Coverage

Which frameworks have answers yet.

The guides tier is written framework by framework rather than thinly across all of them, so this says where the writing has actually reached. Disclosure cards, which cover the requirements themselves, run ahead of it.