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Level 2 · Toolkit·IFRS S1 / S2 · Disclosure guides

IFRS S1 Implementation Registers

One Excel workbook of implementation registers for IFRS S1 — reporting boundary, metrics and targets, financial effects, and the compliance statement that closes the report. It comes from the same package as five Knowledge Hub guides, listed below.

Who this is for A 3-minute read for reporting teams working through Climate risks, scenario analysis and resilience under IFRS S2, and for reviewers testing whether the evidence behind it holds.
RK Published passportReviewed by Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS Current as at
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 IFRS LinkedIn

Edition written against

—

Published

12 Aug 2026

Knowledge Hub guide

Last reviewed

11 Aug 2026

Short answer

The answer, before the reasoning

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.

Toolkit contents

What this toolkit contains

Files
IFRS S1 Implementation Registers — Excel (368.1 KB)
Related guides
IFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data; Current and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide; IFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures; IFRS S1 Compliance Statement, Report Location and Publication Timing Explained; How to Use SASB Standards When Applying IFRS S1

Technical status

Package record

Files: 1. Related guides: 5. Published together as one IFRS S1 / S2 package.

Toolkit files

File register

File Format
LRA_IFRS_S1_Implementation_Registers.xlsx XLSX

Knowledge Hub

Guide register

Article ID Guide
IFRS-BND-001 IFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data
IFRS-FIN-001 Current and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide
IFRS-MET-001 IFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures
IFRS-PUB-001 IFRS S1 Compliance Statement, Report Location and Publication Timing Explained
IFRS-SASB-001 How to Use SASB Standards When Applying IFRS S1

Files in this package

  • IFRS S1 Implementation Registers — Excel, 368.1 KB

Guides in this package

  • IFRS S1 Reporting Entity and Boundary: Financial Statements, Value Chain and GHG Data
  • Current and Anticipated Financial Effects Under IFRS S1 and S2: A Practical Guide
  • IFRS S1 Metrics and Targets: Industry-Based, Entity-Specific and Performance Disclosures
  • IFRS S1 Compliance Statement, Report Location and Publication Timing Explained
  • How to Use SASB Standards When Applying IFRS S1

Download · XLSX

IFRS S1 Implementation Registers

368.1 KB

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Framework references

Disclosures this page affects

Take it with you

The checklists as a working spreadsheet

Every checklist and table on this page, with empty status, owner and evidence columns for your team to fill in and keep.

Download .xlsx

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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.

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