ISSB·Toolkit·Data and evidence
One file and five guides. The workbook holds the IFRS S1 registers in editable form — and the five Knowledge Hub guides from the same package cover the reporting entity and boundary, current and anticipated financial effects, metrics and targets, the compliance statement and publication timing, and how to use SASB standards.
Helps you decideWhich package files and related guides belong to this toolkit?
Reviewed 11 Aug 2026
3 min
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ISSB·Decision guide·Data and evidence
The matrix should convert the Standards into controlled review tests without reproducing or replacing the official text. Each row should record the relevant paragraph, applicability, materiality conclusion, draft location, evidence reference, owner, control, status, relief or exception and reviewer sign-off.
Helps you decideWhether each applicable requirement is supported by a materiality conclusion, evidence, control, draft location and sign-off.
Reviewed 11 Aug 2026
13 min
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ISSB·Explainer·Data and evidence
An asset manager should keep three boundaries visible. The first is the reporting entity and its own governance, strategy, risk processes, financial effects and operational emissions.
Helps you decideIFRS S2 for Asset Managers: Portfolio Boundaries, Data and Investor Disclosures
Reviewed 11 Aug 2026
14 min
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ISSB·Explainer·Data and evidence
IFRS S1 strategy disclosure should explain the decision pathway for each material sustainability-related risk or opportunity. Describe the risk or opportunity and time horizon; explain current and anticipated effects and where exposure is concentrated in the business model and value chain; show the entity's response, resource allocation, progress and trade-offs; connect the issue to current and anticipated financial effects and financial planning; and explain resilience.
Helps you decideIFRS KH 04 Strategy Disclosures
Reviewed 11 Aug 2026
15 min
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ISSB·Decision guide·Data and evidence
IFRS S2 requires climate-related scenario analysis to assess climate resilience, but it does not require every entity to start with complex financial modelling. The approach must be commensurate with the entity’s circumstances.
Helps you decideWhat scenario-analysis approach is commensurate with the entity’s exposure and available skills, capabilities and resources?
Reviewed 10 Aug 2026
11 min
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ISSB·Decision guide·Data and evidence
Climate resilience under IFRS S2 is the entity’s assessed capacity to adjust or adapt its strategy and business model to climate-related changes, developments and uncertainties. It is not a generic statement that the business is “resilient”.
Helps you decideWhat capacity does the entity actually have to adjust or adapt, over what horizon, with which resources, assets, investments and constraints?
Reviewed 10 Aug 2026
11 min
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ISSB·Decision guide·Data and evidence
Preparing an IFRS S1 and IFRS S2 report is not a drafting exercise that starts with a disclosure checklist. It is a controlled reporting project.
Helps you decideHow to Prepare an IFRS S1 and IFRS S2 Report
Reviewed 11 Aug 2026
18 min
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ISSB·Decision guide·Data and evidence
A first reporting cycle should begin with the reporting basis, governance and risk universe, not with drafting. Over 12 months, the entity should lock scope and adoption decisions; identify material risks and opportunities using the required source hierarchy; develop climate assessment and scenario analysis; connect conclusions to budgets and financial effects; build industry metrics and GHG data; operate a dry run and evidence-based controls; complete drafting and comparatives; and finish with independent challenge, board approval and publication at the required time.
Helps you decideHow to sequence adoption, technical analysis, data, finance, controls, review and approval so the reporting cycle can finish on time.
Reviewed 11 Aug 2026
17 min
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ISSB·Decision guide·Data and evidence
IFRS S1 and IFRS S2 do not require perfect data before useful sustainability-related financial information can be reported. Reasonable estimates, proxies, modelled data and ranges can be necessary and appropriate when direct measurement is unavailable, provided the resulting information is faithfully represented, material methods and assumptions are explained, and significant measurement uncertainty is transparent.
Helps you decideWhether an estimate is usable, how it should be measured and controlled, and what uncertainty and limitations must be disclosed.
Reviewed 11 Aug 2026
14 min
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ISSB·Decision guide·Data and evidence
The IFRS Sustainability Disclosure Taxonomy provides the digital elements needed to make IFRS S1 and IFRS S2 disclosures computer-readable. It does not itself make tagging mandatory: a securities regulator, stock exchange or other jurisdictional authority decides whether an entity must file digitally, which taxonomy entry point and format to use, whether local extensions are permitted, and which validation rules apply.
Helps you decideExplain what the taxonomy does and who decides whether tagging is mandatory.
Reviewed 11 Aug 2026
18 min
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ISSB·Decision guide·Data and evidence
IFRS S1 and IFRS S2 form one investor-focused reporting system. IFRS S1 sets the general requirements for disclosing material information about sustainability-related risks and opportunities that could reasonably be expected to affect an entity's prospects.
Helps you decideWhat information belongs in investor-focused sustainability-related financial disclosures and what is required for an ISSB compliance statement.
Reviewed 11 Aug 2026
18 min
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