IFRS S1 & S2 — the ISSB global baseline
IFRS S1/S2 disclosure, built on evidence.
The ISSB standards are becoming the global baseline for climate disclosure, adopted and adapted by jurisdictions from Canada to Australia. Carbon Impact structures the emissions data, governance evidence, and metrics IFRS S1 and S2 expect.
- General sustainability-related disclosures
- S1
- Climate-related disclosures
- S2
- GHG scopes, measured per GHG Protocol
- 1–3
- Baseline adopted across jurisdictions
- Global
What IFRS S1 and S2 ask of your team
Four-pillar disclosures
Report governance, strategy, risk management, and metrics & targets for sustainability-related risks and opportunities, alongside your financial statements.
GHG Protocol-based emissions
IFRS S2 requires Scope 1, 2, and 3 greenhouse gas emissions measured in line with the GHG Protocol Corporate Standard, including recent amendments on financed emissions and GWP values.
Climate resilience and targets
Disclose climate targets, scenario considerations, and transition plans with the assumptions behind them.
Jurisdictional variants
Canada’s CSDS, Australia’s AASB S2, Singapore’s CRD, and Malaysia’s NSRF all build on the ISSB baseline — one consistent data foundation serves them all.
How Carbon Impact helps.
Track baseline readiness
Follow a checklist mapped to IFRS S1/S2 disclosure requirements — and reuse the same work for ISSB-based regimes in each jurisdiction where you report.
Collect once, disclose many times
AI-assisted collection gathers the activity data and governance evidence behind your disclosures into a single reviewable vault.
Calculate Scope 1–3 per GHG Protocol
Produce the GHG Protocol-aligned emissions figures IFRS S2 requires, with traceable factors and methodology for every number.
Go deeper in the Journal
Browse all guidesIFRS S2 GHG Emissions Amendments: What Changed
December 11, 2025 · 3 min readRegulationThe ISSB Global Baseline: IFRS S1 and S2
January 5, 2025 · 3 min readRegulationAustralia’s AASB S1 and AASB S2
June 28, 2025 · 4 min readRegulationUnderstanding Singapore’s Mandatory Climate Related Disclosure Standards
April 17, 2025 · 3 min readRegulationMalaysia’s National Sustainability Reporting Framework
July 8, 2025 · 2 min readBring your IFRS S1/S2 reporting into one connected, reviewable workflow.
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