Level 2
Articles in this pillar
Workforce dependencies, skills, safety, retention, labour relations, value-chain workers and financial prospects
Decision guide · 8 min Nature-Related Risks Under IFRS S1: How TNFD and SASB Can Support DisclosureFrom dependencies and impacts to material risks, opportunities, location-specific evidence and entity-specific metrics
Decision guide · 8 min IFRS S1 and S2 Industry-Based Metrics: How to Select Relevant SASB GuidanceA practical method for diversified groups, activity metrics, non-applicability and entity-specific information
Decision guide · 11 min IFRS S1 Company-Specific Disclosures: What to Do When No Dedicated ISSB Standard ExistsSource hierarchy, SASB and CDSB guidance, GRI/ESRS/TNFD considerations, metric design and disclosure of judgement
Decision guide · 9 min Are IFRS S1 and IFRS S2 Mandatory?How to check adoption, scope and reporting claims in your jurisdiction
Decision guide · 16 min IFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG DataHow to distinguish the consolidated reporting entity from upstream and downstream relationships, associates, joint ventures and metric-specific measurement boundaries
Decision guide · 15 min IFRS S1 and S2 Compliance Checklist and Free Disclosure MatrixA practical control matrix covering reporting basis, materiality, the four pillars, financial effects, GHG emissions, industry metrics, reliefs, comparatives, evidence and the …
Decision guide · 13 min Estimates, Data Gaps and UncertaintyA practical IFRS S1 and IFRS S2 guide with an estimate register
Decision guide · 14 min Comparatives, Restatements and ErrorsA practical reporting guide for IFRS S1 and IFRS S2
Decision guide · 16 min GHG Protocol and IFRS S2: reporting entity, organisational boundaries, equity share, control, jurisdictional methods, GWP values and Scope 1 and Scope 2 disaggregationHow to reconcile the financial reporting group, GHG consolidation choices, jurisdiction-specific methods, GWP values and IFRS S2 presentation requirements.
Decision guide · 14 min IFRS S1 and S2 Board Briefing: Ten Questions Directors Should Ask Before ApprovalA concise approval agenda covering material risks, financial effects, climate scenarios, GHG emissions, targets, reliefs, controls, assurance readiness and the compliance statement.
Decision guide · 17 min IFRS S1 and S2 Gap Assessment: How to Test Readiness and Prioritise RemediationA requirements-and-evidence matrix, maturity model and remediation method for governance, strategy, risk management, metrics, climate, GHG, controls and reporting.
Decision guide · 14 min First IFRS S1 and S2 Reporting Cycle: A 12-Month Implementation PlanAn end-to-end first-year roadmap for adoption, materiality, SASB, climate assessment, finance integration, data, controls, assurance readiness, approval and publication.
Decision guide · 17 min How to Prepare an IFRS S1 and IFRS S2 ReportA complete step-by-step guide and 12-month implementation plan
Decision guide · 18 min IFRS S1 Materiality AssessmentA step-by-step guide for investor-focused reporting
Decision guide · 16 min IFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance DisclosuresHow to select decision-useful metrics, apply SASB guidance, explain methods and estimates, and report targets, baselines, progress and changes without turning the …
Explainer · 16 min IFRS S1 and S2 Proportionality'Undue cost or effort' and commensurate approaches explained
Decision guide · 13 min How to Use SASB Standards When Applying IFRS S1A practitioner guide to the refer-and-consider requirement, industry selection, disclosure topics, metrics, technical protocols, modifications, additional sources and the SASB applicability matrix.
Decision guide · 15 min First-Time Application of IFRS S1 and IFRS S2Reliefs, comparatives and practical choices
Decision guide · 14 min IFRS S1 Climate-First ReliefWhat you can omit and what happens in year two
Decision guide · 13 min How to Identify Sustainability-Related Risks and Opportunities Under IFRS S1A business-model and value-chain method covering resources, relationships, dependencies, impacts, time horizons, evidence and completeness controls.
Decision guide · 13 min The Four Pillars of IFRS S1 and IFRS S2: Governance, Strategy, Risk Management, Metrics and TargetsHow the core content works as one connected disclosure architecture rather than four independent reporting chapters.
Explainer · 10 min IFRS S2 for Banks: Financed Emissions, Credit Risk and Climate MetricsA practitioner guide to commercial-banking portfolio boundaries, industry classification, gross exposure, financed emissions, credit-risk integration, targets and assurance-ready controls.
Explainer · 16 minFramework references
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Go deeper · IFRS S1 / S2
Certified IFRS S1 & S2 (ISSB) Applied Sustainability Reporting
This page settles one requirement. The IFRS S1 & S2 course walks the whole ISSB workflow — governance, strategy, risk management, metrics and targets — with drafting exercises on your own data.
