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ESG & Reporting

Decoding IFRS S1 and S2

ESG Manager’s Guide to the IFRS Standards

Ten must-dos for ESG managers navigating the new ISSB sustainability disclosure standards.

Overview

What's inside this guide

The introduction of IFRS S1 and S2 by the International Sustainability Standards Board (ISSB) signals a new era in environmental, social, and governance (ESG) reporting. As ESG managers navigate this evolving landscape, adapting to these new standards will be critical.

IFRS S1 focuses on providing a standardised approach to disclosing sustainability-related financial risks and opportunities, aligning with existing IFRS accounting standards. IFRS S2 is geared towards explicit disclosures about climate-related risks and opportunities, mandating climate scenario analyses and setting criteria for disclosing climate-related targets and emissions data.

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