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Level 1 · Pillar guide 03·IFRS S1 / S2 · Disclosure guides

Choosing topics and metrics under IFRS S1 and S2

IFRS S1 requires an entity to refer to and consider SASB and other sources when identifying risks and the information to disclose, and IFRS S2 applies the same logic to its industry-based guidance. These guides cover human capital, nature, industry metric selection and company-specific measures.

What sits under this pillar 4 articles, 0 FAQ cards, 0 expert notes.

Published passport

Current as at 10 August 2026
RK Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI 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 IFRS

Edition written against

IFRS S1 / S2 (August 2026)

source check 1 August 2026

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

Human Capital Disclosures Under IFRS S1: Risks, Opportunities and Industry Metrics

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 Disclosure

From 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 Guidance

A 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 Exists

Source hierarchy, SASB and CDSB guidance, GRI/ESRS/TNFD considerations, metric design and disclosure of judgement

 Decision guide · 9 min

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