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IFRS S2: Climate-related Disclosures·Paragraphs 29–a–iv–v
GHG boundary disaggregation and Scope 2 details
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de IFRS.
Pasaporte publicado
Revisión pendiente
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En revisión
Revisión editorial en curso
Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma.
Úsela junto con la fuente oficial de IFRS mientras dure esa revisión.
Norma
IFRS S2: Climate-related Disclosures
Paragraphs 29–a–iv–v · 2024
Última revisión
—
Material formativo de LRA · No emitido ni avalado por IFRS
Para preparar esta divulgación
Foco de la divulgación
This asks an organisation to explain how it has set the boundary for its greenhouse gas reporting and to break that boundary down in a way that makes the coverage clear. In practice, the focus is on showing whether the figures relate to the whole organisation, only certain parts of it, or a mix of locations, activities or entities, so readers can see what is included and what is not.
It also asks for the details needed to understand Scope 2 reporting within that boundary. The practical point is to make the reported Scope 2 information traceable to the parts of the business it covers, rather than leaving users to assume it applies across all operations or only selected sites.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de IFRS.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Boundary explanation | A plain explanation of which parts of the business are included in the reported emissions set, and any exclusions or changes in coverage, so readers can see how the reporting perimeter was drawn. | Group reporting memo, consolidation notes, boundary decisions paper, and any mapping between the reporting perimeter and the entities or operations included. | Group reporting / Sustainability reporting |
| Group emissions total | The emissions figure for the whole consolidated group, using the same group structure and reporting period as the financial consolidation basis. | Consolidated emissions workbook, group reporting pack, and the final figure signed off against the consolidation perimeter and reporting period. | Sustainability reporting / Finance |
| Market-based electricity context | The explanation needed to show how electricity emissions are treated when contractual arrangements are used, including the basis applied and the related context for the reported figure. | Energy procurement records, contractual instrument register, supplier statements, and the calculation file showing how the market-based approach was applied. | Energy / Sustainability reporting |
| Grid electricity emissions | The emissions figure calculated from the standard grid-average approach for purchased electricity, using the relevant consumption data and the location basis applied for the reporting period. | Utility bills, meter data, site consumption schedule, and the calculation workbook used for the grid-average electricity emissions result. | Energy / Sustainability reporting |
| Other investee emissions | The emissions attributed to investees other than those already captured elsewhere in the reporting set, expressed in tonnes of CO2e and based on the chosen investee coverage. | Investee inventory, ownership or influence mapping, underlying emissions data from investees, and the calculation file supporting the attributed total. | Investment reporting / Sustainability reporting |
＋ Mostrar los subelementos de s2-29-a-iv-v (lista de trabajo de LRA)
Set out which entities, operations, and activities are included in the reporting boundary, and explain any exclusions or limits used.
Report emissions for the group on a consolidated basis, using the same organisational scope applied in the accounts.
Explain any contractual arrangements or market-based factors used to determine the emissions figure.
Report the electricity-related emissions figure based on the grid or local supply mix where the energy is used.
Include emissions linked to other investees where those are relevant to the disclosure.
Cómo prepararlo
Set the reporting boundary first. Make clear which parts of the business are included in the emissions view, and explain that choice in plain language so a reader can see what sits inside and outside the reporting perimeter.
Confirm the group emissions basis you are using. Gather the source records that support the consolidated figure, and make sure the underlying period and entity coverage are consistent with the number you will report.
Separate any market-linked electricity treatment from the location-based view. Keep the supporting contracts, allocation logic, and calculation files together so the basis used for each approach can be traced without ambiguity.
Collect the evidence for the location-based Scope 2 figure. Retain the activity data, emission factors, and working papers needed to show how the number was built, even where the final output is presented as a narrative rather than a table.
Prepare the other-investee emissions figure and its support. Check that the amount is stated in tonnes of carbon dioxide equivalent, and keep the calculation trail, assumptions, and source documents that justify the result.
Before sign-off, review the draft against the official source and note any exclusions, restatements, or boundary changes. Make sure the final wording matches the evidence on file and that any departures from prior reporting are clearly explained.
Solicitar los datos
Request the emissions boundary and Scope 2 detail pack
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
Can you provide the boundary note and the supporting emissions figures needed to explain which parts of the group are included, how the electricity-related emissions are treated, and what other investee emissions are in scope for the reporting period?
Use your organisation’s own terms first, then map them to the reporting labels. For example, if you talk about the group perimeter, energy reporting, portfolio holdings, or market-based electricity, keep those internal terms in the request and only translate them at the end for reporting review. This is a possible LRA training template; adapt this to your organisation and check the official source before sign-off.
Solicitud débil
Please provide the IFRS S2 boundary disaggregation and Scope 2 details for the disclosure.
Por qué falla: This uses framework language only, so the owner has to guess what internal records are needed. It does not say which systems, figures, or explanatory notes to pull, and it gives no clue about the organisation’s own perimeter, electricity, or investee terminology.
Solicitud mejor
Please send the group perimeter note, the consolidated emissions figure, the electricity accounting context, the location-based electricity emissions number, and any other investee emissions for [period], with source file, assumptions, and reviewer. Use your internal terms first, then we will map them for reporting review.
Plantilla de correo formal
Subject: Request for boundary note and emissions detail pack for [period]\n\nHi [name/team],\n\nPlease could you share the data and supporting notes for the emissions boundary and electricity-related emissions section for [period]. We need the following in your own reporting terms, with enough detail to map into the sustainability report later:\n\n- a short explanation of what sits inside the reporting perimeter and what sits outside it\n- the emissions figure for the consolidated group, with the source and any consolidation basis used\n- the context for any electricity contracts, certificates, tariffs, or other instruments used in the electricity emissions view\n- the location-based electricity emissions figure, including the source file or system\n- any emissions data for other investee holdings, with the amount in tCO2e and the basis used\n\nPlease include the source file name, reporting period, owner, and any assumptions or exclusions. A simple table is fine. This is a possible LRA training template; adapt this to your organisation and check the official source before sign-off.\n\nThanks,\n[preparer name]
Versión corta para Teams / Slack
Hi [name/team] — could you send over the boundary note plus the emissions figures for [period]? We need the group perimeter explanation, the consolidated group figure, the electricity contracts/context, the location-based electricity number, and any other investee emissions (tCO2e), with source file and assumptions. A table is fine. Please use your own internal terms and we’ll map them for reporting. Thanks.
Ejemplos sectoriales
Manufacturing
Contexto. A multi-site group with central energy reporting and a separate consolidation workbook for subsidiaries.
Solicitud adaptada. Please share the group perimeter note for [period], the consolidated emissions figure from the consolidation workbook, the electricity contract context for any site tariffs or certificates, the location-based electricity emissions total by site, and any emissions from minority holdings or joint ventures, with source references and assumptions.
Ejemplo de respuesta. Returned as a table by site and entity, with a short note on which plants are inside the group perimeter, the consolidation basis, the electricity tariff/certificate context, the location-based electricity total, and a separate line for joint venture emissions in tCO2e.
Asset management / investment
Contexto. A firm that tracks portfolio holdings, investee emissions, and electricity data through an investment reporting pack.
Solicitud adaptada. Please provide the portfolio boundary note for [period], the consolidated group emissions figure, the context for any electricity contracts used at the firm level, the location-based electricity emissions figure for the firm’s offices, and the emissions data for other investee holdings in tCO2e, with the source pack and assumptions.
Ejemplo de respuesta. Returned as a portfolio and entity schedule showing which holdings are included, the firm-level consolidation basis, office electricity emissions on a location basis, and a separate investee emissions line in tCO2e with source pack references.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Set out how the reporting boundary was drawn, including which parts of the business and which holdings were brought into the calculation, and explain the basis used for each emissions measure.
Nota de contexto
Explain what each figure is intended to show: the group total on the chosen boundary, the electricity-related result under the local-grid approach, the contract-adjusted view, and any emissions linked to investments or other holdings.
Declaración sobre las variaciones
If any measure moved materially, describe whether the change came from real operational shifts, changes in the reporting boundary, or the use of different electricity-accounting inputs.
Entrada del índice de contenidos
s2-29-a-iv-v GHG boundary disaggregation and Scope 2 details — [location / page] / [notes]Centro de descargas
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We split the reported figure between the entities we control in our reporting group and the holdings we keep outside that group, so the reader can see each part separately. | The split may be unclear, inconsistent with the consolidation basis, or include/exclude holdings incorrectly. | ['Group boundary paper showing which entities are in the reporting group and which are outside it', 'Working papers reconciling the split to the final reported totals', 'Entity list or ownership schedule used to classify each holding', 'Review notes showing the boundary decision was checked before publication'] |
| We kept a short boundary note explaining how we decided what sits inside the reported group and what sits outside it. | The boundary explanation may be too vague to support the split, or may not match the numbers reported. | ['Boundary narrative or methodology note used for the disclosure', 'Cross-reference from the note to the calculation file', 'Approval trail showing the note was reviewed alongside the figures', 'Version history confirming the final wording matches the final numbers'] |
| We calculated the figure for the group we report on using the same source files and cut-off date across the whole set of operations. | Different sites or periods may have been treated differently, creating an uneven or incomplete coverage basis. | ['Data collection instructions and reporting timetable', 'Source extracts from all included operations', 'Consolidation or coverage checklist showing completeness', 'Exception log for any late, missing or estimated inputs'] |
| We separately captured the emissions linked to holdings we do not include in the main reporting group, so they are not mixed into the group total. | Outside holdings may have been double-counted, omitted, or wrongly folded into the main total. | ['Schedule of excluded holdings and their reported emissions', 'Reconciliation showing no overlap with the group total', 'Ownership or control evidence supporting the classification', 'Reviewer sign-off on the separation of the two buckets'] |
| For the electricity-related part of the figure, we kept both the local-grid view and the instrument-backed view in the working papers, even where only one view is shown in the final table. | The supporting basis for the electricity figure may be incomplete, or the wrong basis may have been used in the disclosure. | ['Calculation file showing both electricity views where applicable', 'Source data for grid factors and any instrument records used in the calculation', 'Method note explaining how the electricity figure was prepared', 'Internal review confirming the disclosed basis matches the underlying workings'] |
| We held the contractual records and related support needed to explain the electricity figure, and we checked that they were current and traceable before release. | The supporting records may be stale, incomplete, or not traceable to the reported number. | ['Register of contractual records used in the calculation', 'Copies of contracts, certificates, or other supporting documents', 'Traceability check from each record to the final figure', 'Pre-publication review showing the records were current for the reporting period'] |
Paquete de evidencia que preparar
Carencias habituales en los informes
Figures are stated without the supporting narrative, or narrative without figures.
Scope is inconsistent between the text and the numbers.
The reporting boundary is left undefined.
Material changes since the previous period are not disclosed.
Estimates and measured values are not distinguished.
Source records for the figures are not identified.
Carencias habituales
Errores que evitar al recopilar los datos
Wrong ownerThe request goes to the sustainability team alone, so finance, energy, and investment staff never confirm the figures from their own records.
Framework language used too earlyPeople ask for the data using disclosure labels instead of the organisation’s everyday terms, and the right source team does not recognise what is being requested.
Boundary not fixedThe team starts collecting numbers before agreeing which parts of the group and which holdings sit inside the reporting perimeter, so the set of figures changes mid-stream.
Wrong period basisOne source sends a calendar-year extract while another uses the reporting cut-off date, leaving the pack built on different timing bases.
Counting basis mixedMarket-priced electricity figures are filed alongside grid-average values without separating them, so the location view and the contract-based view become blurred.
Source labels stripped outDuring consolidation, the original tags from utility bills, broker statements, and investee schedules are removed, making it hard to trace where each number came from.
Populations mergedEmissions from the main group, the contract-backed electricity view, and investee holdings are rolled into one table even though they need separate treatment.
Evidence details missingThe file contains totals but not the supporting dates, document names, or version notes, so no one can tell which source each figure came from.
No sign-off trailThe draft moves forward without named review and approval from the data owners, so there is no clear record that the inputs were checked before use.
Dónde suele hacer falta juicio profesional
Acquisition or disposal during the yearChoose a clear cut-off date for bringing in or removing emissions from bought or sold operations, then explain whether the figures reflect the position at period end or a time-weighted view.
Different country reporting rules inside the groupWhere local reporting practices differ, use one group-wide approach for the boundary note and say how any country-level differences were aligned or translated.
Entities close to the boundaryFor joint ventures, associates, managed assets or other borderline holdings, state the inclusion rule you used and explain why those emissions sit inside or outside the group view.
Market contracts versus grid-average electricityIf electricity is backed by contracts in some places but not others, describe which sites use contract-backed treatment and which rely on the local grid mix, with the reason for the split.
Measured data versus estimatesWhen actual readings are missing, set out where estimates were used, how they were derived, and whether later true-up data will change the reported split.
Different timing bases across data sourcesIf some emissions are captured on a calendar-year basis and others on a different operational cycle, explain the conversion or alignment method used before grouping the numbers.
Rounding and small residualsState the rounding rule applied to each subtotal and the total, and note any small differences that arise so readers can reconcile the parts to the whole.
Privacy limits on small-population disclosureIf a very small site, team or country would make individuals identifiable, aggregate the figures to a safer level and say that the grouping was done for privacy reasons.
Investee emissions with partial or mixed dataFor emissions from other holdings where coverage is incomplete, disclose the basis for combining reported and estimated amounts and make clear the share that is directly supported by source data.
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative (synthetic) example — Electricity generation
We describe the reporting perimeter used for our climate metrics by showing which entities sit inside our group reporting boundary and which holdings are left outside it. For this example, our consolidated group covers 100,000 tCO2e of Scope 2 emissions on a location-based view and 92,000 tCO2e on a market-based view, with the gap reflecting our use of electricity contracts and certificates.
- Our share of emissions from investees that we account for outside the group boundary is 18,000 tCO2e, shown separately so readers can see the effect of those holdings on the wider footprint.
- In this illustration, the market-based figure is lower than the location-based figure because contractual electricity arrangements reduce the amount we report under the market view.
This example shows how to explain the reporting boundary, the group total, the two ways of viewing purchased electricity emissions, and emissions from holdings outside the consolidation boundary.
Illustrative (synthetic) example — Food manufacturing
We set out the scope of our climate reporting by explaining which operations are included in our group figures and which investments are kept outside that perimeter. For this example, our consolidated group records 54,000 tCO2e using the local-grid method and 49,500 tCO2e using the contract-adjusted method, with the difference arising from electricity supply agreements.
- The emissions linked to investees that are not brought into the group total amount to 6,500 tCO2e, presented separately to show the wider exposure from those interests.
- This split helps readers compare the physical electricity footprint with the figure that reflects our contractual electricity position.
This example shows the same disclosure points in a different sector, using a different set of internally consistent figures and wording.
Informes de empresas
Cómo informan las empresas sobre S2-29-a-iv-v en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Hang Lung Properties Limited
Real Estate · Hong Kong · 2025
Hang Lung Properties Limited’s Sustainability Report 2025 provides a narrative explaining the reporting boundaries and the process used to identify them (p.181) and discloses absolute Scope 1, Scope 2, and Scope 3 emissions values (p.151). The report also references greenhouse gas emissions targets covering Scopes 1, 2, and 3 (p.199). However, the report does not include clear disclosure of location-based Scope 2 emissions (p.230) and lacks information on emissions from other investees or contractual instruments in a market-based context.
Iberdrola, S.A.
Electric Utilities / IPP / Energy Traders · Spain · 2025
Iberdrola’s 2025 Sustainability Report provides detailed data on location-based Scope 2 greenhouse gas emissions, including retrospective milestones and target years (p.48). The report also includes information on Scope 1 and Scope 3 gross emissions, with verification of the Group’s emissions inventory noted (pp.46-49). However, there is no clear evidence regarding the boundary narrative, consolidated group emissions, contractual instruments in the market-based context, or emissions from other investees.
Abu Dhabi Commercial Bank (ADCB)
None · United Arab Emirates · 2024
Abu Dhabi Commercial Bank’s 2024 ESG Report provides clear disclosure of its absolute gross Scope 1 and Scope 2 greenhouse gas emissions on page 135, with additional context on Scope 3 emissions also mentioned there. The report discusses the boundary of emissions, indicating on page 99 that it includes activities for which the bank is responsible but excludes certain operational emissions. However, the report lacks clear disclosures on consolidated group emissions, contractual instruments market-based context, location-based Scope 2 emissions, and other investee emissions, with these datapoints either missing or unclear.
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¿Cómo preparo s2-29-a-iv-v?
¿Qué datos necesito recopilar?
¿Dónde puedo ver un ejemplo de un informe real?
¿Qué errores debo evitar?
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Escenarios para trabajar
A group prepares its climate note on a consolidated basis, but one subsidiary is held for sale and is excluded from the group totals used elsewhere in the report. The team is unsure whether the boundary note should explain that exclusion and how it affects the emissions figures shown.
PShould the boundary narrative make clear which entities sit inside the emissions boundary used for this disclosure, and how that differs from the wider group reporting basis?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Yes. The narrative should explain the perimeter used for the emissions figures in this disclosure and flag any difference from the broader consolidation basis, so readers can see why the numbers may not match other group totals.
Por qué esto importa · The boundary explanation should let a reader understand exactly which parts of the business are included in the emissions view being reported.
A preparer has both a supplier-backed electricity certificate programme and a separate utility tariff arrangement. They have a market-based Scope 2 figure ready, but the working papers do not yet explain what instruments sit behind it or how they affect the result.
PWhat should the team do before sign-off so the market-based electricity figure is understandable?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They should add a plain-language explanation of the arrangements or instruments used to support the market-based electricity figure, so the basis for that number is transparent and traceable.
Por qué esto importa · If a market-based electricity number is shown, the supporting arrangements need to be described in a way that explains how the figure was built.
A company reports a market-based electricity number for its offices and warehouses, but the sustainability team only has a single combined electricity total from the utility bills. They are unsure whether they also need a figure based on the grid mix where the sites are located.
PDo they need to present the electricity emissions figure based on the local grid context as well as the market-based one?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Yes. If the disclosure includes a market-based electricity view, it also needs the electricity emissions figure based on the local grid context, so users can compare the two approaches.
Por qué esto importa · Where a market-based electricity view is given, the local-grid version should also be shown for the same reporting period.
An investment holding company has a small portfolio of associates and joint ventures. Its climate team has calculated 18,400 tCO2e from those other investees, but the draft note only says the amount is included in the total and does not separate it out.
PShould the preparer present the emissions from those other investees as a distinct figure, and if so in what form?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Yes. The emissions linked to those other investees should be shown separately as a numeric amount, using the same emissions unit as the rest of the disclosure, so the contribution is visible on its own.
Por qué esto importa · Emissions from investees outside the core group should be disclosed as a separate quantified item, not left buried inside a combined total.
Referencias del marco
Requisitos aplicables de IFRS / ISSB y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
IFRS / ISSB
s2-29-a-iv-v
dentro de IFRS S2: Climate-related Disclosures
Relacionado y explorar
Climate-related risks and opportunities → FichaIdentification inputs and industry topics → FichaObjective →Business model and value chain impact → FichaStrategy response and transition plan → Ficha
Ver todas las divulgaciones →
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Preguntas frecuentes
Preguntas que responde esta página
For s2-29-a-iv-v, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare five datapoints: a boundary explanation, group emissions total, market-based electricity context, grid electricity emissions, and other investee emissions. Use those as the starting checklist before you draft anything.
How do I use the s2-29-a-iv-v step-by-step preparation section in practice?+−
Use it as a working sequence for collecting the required inputs, checking the boundary, and then turning the information into a draft. The page is set up to help you move from raw data to a disclosure-ready narrative.
What should I include in the boundary explanation for s2-29-a-iv-v?+−
The page flags boundary explanation as one of the datapoints to prepare, so you should be ready to explain the scope used for the disclosure. Keep the explanation aligned to the data you are reporting and the evidence you can show.
Who should own the s2-29-a-iv-v data collection and sign-off in my team?+−
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source, explain, and evidence the datapoints. The workbook and evidence pack are there to help you assign and track that work.
What evidence pack do I need to make s2-29-a-iv-v assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness. Use it to assemble the supporting material behind the boundary explanation, emissions figures, and any context you include.
What are the six assurance claims I should check for s2-29-a-iv-v?+−
The page says there are six assurance claims to verify, each with a claim, risk, and evidence angle. Use them as a checklist to test whether your draft is supported and whether the evidence pack is complete.
What are the common reporting gaps or mistakes on the s2-29-a-iv-v page?+−
The page lists common reporting gaps and mistakes so you can spot weak points before you finalise the disclosure. It is useful for checking whether your boundary, emissions data, and supporting narrative line up.
How can I use the s2-29-a-iv-v workbook download to build the disclosure draft?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and assurance work. Use it alongside the page’s draft-output section to turn the inputs into a first draft.
What can I take from the s2-29-a-iv-v printable Library Card PDF?+−
The Download Centre includes a printable Library Card in .pdf format, which is a quick reference for the page content. It is useful if you want a compact checklist while you are gathering data or reviewing a draft.
Does the s2-29-a-iv-v page show an example disclosure I can copy into my draft?+−
It includes synthetic illustrative example disclosures, including a quantitative table where relevant. Treat them as examples of how to present the information, not as real company data.
How do I turn the s2-29-a-iv-v page into a draft narrative and content-index line?+−
The draft-output section gives visualisation ideas, narrative starters, and a content-index line. Use those prompts to shape the wording and structure of your first draft once the data is assembled.
Can I reuse the data I prepare for s2-29-a-iv-v for ESRS E1 (Climate Change)?+−
The page says ESRS E1 (Climate Change) is the closest correspondence, so the data may be reusable across frameworks. It does not say the requirements are identical, so you should still check the other framework’s own disclosure needs.
Más preguntas con las que puede ayudar esta página
What is the plain-language explanation of s2-29-a-iv-v on this page?Which datapoints are specifically listed for s2-29-a-iv-v?What does the page mean by market-based electricity context for s2-29-a-iv-v?What is the difference between grid electricity emissions and other investee emissions in the s2-29-a-iv-v prep list?How do I use the evidence pack items to support s2-29-a-iv-v assurance?What should I check in the claim/risk/evidence table before sending s2-29-a-iv-v for review?Which common mistakes does the page warn about for s2-29-a-iv-v drafting?How do the synthetic example disclosures on s2-29-a-iv-v help with formatting?Where do I find the real company report links for s2-29-a-iv-v examples?How should I use the visualisation ideas on the s2-29-a-iv-v page?What is included in the Prep & Assurance workbook for s2-29-a-iv-v?What is the content-index line suggested for s2-29-a-iv-v?
Profundizar · s2-29-a-iv-v
Aprenda a preparar esta divulgación de principio a fin
This guide covers one requirement. The IFRS S1 & S2 Reporting course walks the full ISSB workflow — governance, strategy, risk management and metrics — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
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Gratis · LRA Community
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