ISSB — IFRS S1 and S2.
The ISSB's global baseline for sustainability-related and climate-related financial disclosures — climate metrics prepared with evidence, the four pillars organised for review.
IFRS S1 sets the general requirements for sustainability-related financial information; IFRS S2 applies them to climate. Both are organised around four pillars — governance, strategy, risk management, and metrics and targets — and S2 requires Scope 1, 2 and 3 greenhouse-gas emissions measured under the GHG Protocol, climate-related risks and opportunities, and the metrics used to manage them.
What the disclosures rest on.
| Disclosure area | Data required | Evidence that supports it |
|---|---|---|
| Metrics and targets — GHG emissions | Scope 1, 2 and 3 emissions; intensity; targets and progress | Meter readings, fuel records, utility bills, supplier evidence, factor library with vintages, target documentation |
| Metrics and targets — other climate metrics | Energy mix, transition and physical risk exposure metrics as used internally | Meters, asset registers, internal risk metrics — reported evidence, reviewed |
| Governance | Board and management oversight of climate matters | Board records, charters, minutes — held as reviewed documents |
| Strategy | Climate-related risks and opportunities, effects on business model and financial position, scenario analysis | Risk registers, scenario analysis outputs, financial-effects analysis — reviewed documents |
| Risk management | Processes to identify, assess and manage climate risk | Process documentation, risk registers |
| Connectivity to financial statements | Reconciliation of metrics to financial reporting periods and entities | Finance system extracts, entity and period mapping |
From requirement to output, on synthetic figures.
S2 metrics for one reporting period, with the pillar narrative organised alongside.
| Requirement | Data | Evidence | Check | Output |
|---|---|---|---|---|
| S2 — Scope 1 emissions | Fuel consumed, all facilities | Fuel meters and invoices | Meter vs invoice within tolerance; factor vintage recorded | 3,458.3 tCO₂e (30-day total) · PASS |
| S2 — Scope 2 emissions, location-based | Electricity purchased | Utility meters and bills; grid factor | Meter vs bill; factor vintage matches period | 4,753.4 tCO₂e (30-day total) · PASS |
| S2 — Scope 3, category 1 | Purchased goods and services | Supplier declarations through evidence requests; public references where available | Supplier figure vs public disclosure where one exists | Supplier-level figures with status and Data-Trust Score |
| S2 — Governance, strategy, risk | Pillar narrative | Board records, risk register, scenario outputs — reviewed documents | Each document reviewed and versioned | Four-pillar narrative organised with its evidence trail |
Representative, synthetic figures from the three fictional facilities used across this site. Evidence references are illustrative.
What is in place, and what is not yet.
- Climate edition of the report aligned to IFRS S2 (via the AASB S2-aligned edition)Demonstrated
The platform renders a climate-disclosure edition in the S2 four-pillar structure from the shared evidence base.
- Scope 1 and 2 with an evidence row per value; Scope 3 for supplier categoriesDemonstrated
The same KPI engines, factor library and supplier module shown across this site.
- IFRS S1 general sustainability-related disclosuresPlanned
A dedicated S1 edition is roadmap work; S1 information is held today as reviewed documents.
- Scenario analysis and climate value-at-risk computationPlanned
Scenario outputs are held as reviewed documents; computation on the platform is roadmap work.
- Connectivity to financial statementsPrepared
Entity and period mapping is maintained by the preparer; automated reconciliation is not provided.
Answers, at a glance.
Is EcoVeraZ an ISSB reporting tool?
It prepares the metrics and organises the evidence and pillar documentation that an IFRS S2 disclosure rests on. The disclosure itself, its judgements and any assurance remain with the entity and its auditor.
Which parts of S2 have measured evidence today?
Scope 1 and Scope 2 emissions and energy metrics draw on metered and invoiced data; Scope 3 draws on supplier evidence for the categories the supplier module covers.
What about S1?
S1 general disclosures are organised as reviewed documents today; a dedicated S1 edition is on the roadmap.
Adoption of IFRS S1 / S2 is decided jurisdiction by jurisdiction; the effective dates cited are the ISSB's and should be confirmed for each reporting entity. Framework names are the property of their respective owners and are referenced for identification only. EcoVeraZ prepares evidence for disclosure and review; it does not certify compliance and does not issue assurance opinions.
See the evidence behind your numbers.
A 30-minute walkthrough on your own data, with your own questions.