Level 2
Articles in this pillar
Physical and transition risks, opportunities, concentrations, strategy, capital deployment, metrics and targets
Decision guide · 11 min IFRS S2 Climate Resilience: How to Assess and Disclose Capacity to AdaptVulnerabilities, strategic responses, financial capacity, decision points, uncertainty and evidence-based resilience claims
Decision guide · 11 min IFRS S2 Scenario Analysis: A Proportionate Approach to Climate ResilienceSkills, capabilities, resources, reasonable information, scenarios, assumptions, time horizons and a first-year pathway
Decision guide · 11 min IFRS S1 and S2 Assurance Readiness: Evidence, Controls and Common Review FindingsMateriality, financial effects, scenarios, GHG, estimates, governance and the compliance statement
Decision guide · 19 min IFRS S1 and IFRS S2 ExplainedWhat they require and how the Standards work together
Decision guide · 18 min IFRS Sustainability Disclosure Taxonomy: Digital Tagging for IFRS S1 and S2Purpose, mandates, SASB elements, extensions, version control and proposed updates
Decision guide · 18 min Internal Controls Over IFRS Sustainability Disclosures: A Practical FrameworkControl environment, data dictionary, evidence, segregation, reconciliations, models and remediation
Decision guide · 20 min Current and Anticipated Financial Effects Under IFRS S1 and S2: A Practical GuideHow to connect sustainability-related risks and opportunities with financial position, performance, cash flows, access to finance, cost of capital and financial planning
Decision guide · 17 min IFRS S1 and S2 for CFOs: budgets, forecasts, financial statements, capital allocation, financing, financial effects, data lineage and sign-offA finance-led operating model for budgets, forecasts, impairment, provisions, capital expenditure, financing, disclosure controls and year-end sign-off.
Decision guide · 16 min IFRS S1 Compliance Statement, Report Location and Publication Timing ExplainedA release-gate guide to explicit and unreserved compliance, cross-references, accessibility, simultaneous publication, transition reliefs and lawful omissions
Decision guide · 16 min IFRS S1 Implementation RegistersOne Excel workbook of implementation registers for IFRS S1 — reporting boundary, metrics and targets, financial effects, and the compliance statement that …
Toolkit · 3 min IFRS S1 and S2 Governance Disclosures: Board Oversight, Management Roles and ControlsA practitioner guide to mandates, skills, information flows, decisions, trade-offs, target oversight, remuneration and the supporting control environment.
Explainer · 13 min IFRS KH 04 Strategy DisclosuresHow to connect entity-specific exposure, concentrations, responses, resources, progress and trade-offs to financial effects and resilience.
Explainer · 15 min IFRS S1 Risk Management Disclosures: Identification, Prioritisation and Integration into ERMHow to explain inputs, parameters, scenario use, likelihood and magnitude, monitoring, opportunities, process changes and enterprise risk-management integration.
Explainer · 15 minFramework references
Disclosures this page affects
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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.
