Level 2
Articles in this pillar
Absolute gross emissions, organisational boundaries, contractual instruments, Scope 3 categories, factors and data quality
Decision guide · 16 min IFRS S2 GHG Amendments 2025: What Changed and How to Prepare for 2027A transition guide to jurisdictional method reliefs, GWP values, Category 15, financed emissions, classification systems, comparatives and early application.
Decision guide · 16 min IFRS S2 Scope 2 Disclosure: Location-Based Emissions and Contractual InstrumentsHow to calculate the required location-based figure, explain market-based information, review renewable contracts and certificates, and build a credible evidence trail.
Decision guide · 14 min IFRS S2 Scope 3: How to Assess All 15 Categories and Improve Data QualityA controlled roadmap for category screening, value-chain boundaries, primary and secondary data, estimates, reassessment and transparent disclosure of methods and limitations.
Decision guide · 17 min IFRS S2 Category 15 and Financed Emissions: What Financial Institutions Must ReportA practical guide to asset classes, gross exposure, industry classification, Category 15 totals, financed-emissions subtotals, coverage, data gaps, amendments and controls.
Decision guide · 18 min IFRS S2 for Insurers: Underwriting, Investments and Financed EmissionsA practitioner guide to the insurer investment portfolio, underwriting exposure, physical and transition risk, scenario analysis, Category 15 amendments, industry metrics and …
Explainer · 14 min IFRS S2 for Asset Managers: Portfolio Boundaries, Data and Investor DisclosuresA practitioner guide to the reporting entity, assets under management, financed-emissions coverage, product metrics, estimates, data periods and client-output controls.
Explainer · 14 min IFRS S2 Transition Plan Disclosures: Strategy, Assumptions, Resources and ProgressA practitioner guide to disclosing climate-related transition without implying a universal duty to have a formal plan, and to connecting actions, capital, …
Explainer · 15 min IFRS S2 Climate Targets and Carbon Credits: Gross, Net and Credible ClaimsA practitioner guide to target anatomy, absolute and intensity metrics, gross and net targets, base periods, milestones, planned carbon-credit use, integrity attributes, …
Explainer · 18 minFramework references
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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.
