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ISSB IFRS S1 & S2 Sustainability Disclosure Readiness Checklist

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Assess readiness for the ISSB's IFRS S1 general requirements and IFRS S2 climate-related disclosures.

ISSBIFRS S1IFRS S2

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IFRS S1 General Requirements

  • Are all sustainability-related risks and opportunities that could reasonably affect enterprise value identified? *
  • Are governance, strategy, risk management, and metrics and targets disclosed for material topics? *
  • Are disclosures reported at the same time as the related financial statements and for the same reporting entity? *
  • Are SASB Standards used as guidance to identify applicable topics and metrics? *

IFRS S2 Climate Governance & Strategy

  • Is governance of climate-related risks and opportunities disclosed? *
  • Are current and anticipated effects of climate risks on strategy, business model, and value chain disclosed? *
  • Is climate resilience assessed using climate-related scenario analysis? *

IFRS S2 Risk Management

  • Are processes to identify, assess, prioritize, and monitor climate risks and opportunities disclosed? *
  • Are the inputs and parameters used in the risk identification process (e.g., data sources, scope of operations) disclosed? *
  • Is the extent to which climate risk processes are integrated into the overall risk management process disclosed? *

IFRS S2 Metrics & Targets

  • Are Scope 1, Scope 2, and Scope 3 gross GHG emissions disclosed in metric tonnes CO2e? *
  • Are cross-industry metrics (transition risks, physical risks, capital deployment, internal carbon price, remuneration) disclosed? *
  • Are industry-based metrics disclosed with reference to the IFRS S2 industry guidance? *
  • Are climate-related targets and progress against them disclosed? *

Transition Reliefs & Assurance

  • Are any first-year transition reliefs used (e.g., climate-only, Scope 3 relief) documented?
  • Is the reporting process ready to support future external assurance?
  • Is the approach to comparative information and restatements documented?

ISSB IFRS S1 & S2 Sustainability Disclosure Readiness Checklist 체크리스트 전체 다운로드

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