IFRS S1 / S2Framework in the Knowledge Hub

International Sustainability Standards Board·Framework

IFRS S1 and S2 (ISSB)

Sustainability disclosure for capital markets: risks and opportunities that could reasonably affect the entity's prospects, with climate covered in detail by S2.

  • 87 disclosures catalogued
  • 39 disclosure cards live
  • 60 guides published
  • 2023
Editorial programme 56 of 50 topics published

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Answers from reviewed LRA guidance · 275 disclosure cards · 1,211 indexed reports

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Disclosure guides

Understand the questions behind the standards.

Pillar guides covering the subject end to end, articles that each settle one practical question, FAQ cards and expert notes. Every answer names the clause it rests on and separates what the standard requires from what it leaves to your judgement.

60 published · 60 source files prepared · 50 target article topics

Open IFRS S1 / S2 guides →

Disclosure cards

Prepare a disclosure from requirement to sign-off.

One card per requirement: the fields to collect, the claims to verify, the evidence to retain, where judgement is usually needed, and how real companies reported it — with page-level citations into the indexed report corpus.

39 of 87 disclosures carded

Browse IFRS S1 / S2 cards →

LRA educational guidance · Not issued or endorsed by IFRS

What is in IFRS S1 / S2

Two standards, one built on the other

S1 sets out how to report sustainability-related risks and opportunities that could affect the entity's prospects. S2 applies that same framework to climate.

  1. 01
    IFRS S1

    General requirements — governance, strategy, risk management and metrics.

  2. 02
    IFRS S2

    Climate-related disclosures, including Scope 1, 2 and 3 and scenario analysis.

  3. 03
    SASB metrics

    Referenced by S1 as a source of industry-specific disclosure.

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Where people go first

Disclosure card · s1-27-a Governance body or individual oversight Open → Disclosure card · s1-27-b Management role in governance Open → Disclosure card · s1-29 Strategy disclosure architecture Open → Disclosure card · s1-30-a Sustainability-related risks and opportunities Open →

Browse every IFRS S1 / S2 disclosure → Search the whole Hub →

Compare with

The frameworks next to this one.

GRI Standards

Impact reporting, used voluntarily worldwide

587 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary sustainability reporting for smaller undertakings

20 requirements · no cards yet

Go deeper · IFRS S1 / S2

IFRS S1 and S2 training

Financial materiality, scenario analysis and the S2 climate disclosures, applied to your own reporting.

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