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Gap Analysis & Compliance Scoring

How IFRS.Report maps answers to paragraph-level standards, industry guidance, and evidence sufficiency.

In Plain Language

Every IFRS disclosure requirement maps to a specific paragraph. The scoring methodology assesses answer completeness against these requirements, weights evidence sufficiency, integrates industry guidance, and calculates a gap-weighted compliance percentage.

Technical Requirements

  • Answer-to-paragraph mapping algorithm
  • Evidence sufficiency scoring model
  • Industry guidance integration logic
  • Gap-weighted compliance percentage

Sources

  1. IFRS S1 §54-59Sources of guidance (Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf)
  2. IFRS S2 §27-36Climate metrics and targets (Part_A_Standards/IFRS_S2_Climate-related_Disclosures.pdf)
  3. IFRS S1 §21-24Connected information (Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf)