IFRS.Report
Resources
Implementation guides, glossary, FAQs, and regulatory tracking for IFRS sustainability disclosure.
In Plain Language
Implementation guides, glossary, FAQs, and regulatory tracking for IFRS sustainability disclosure.
- Resources is treated as decision-useful reporting information, not optional ESG storytelling.
- The evidence standard is source-first: every technical claim should trace to IFRS S1, IFRS S2, SASB industry guidance, or a named regulator.
- The practical test is auditability: a reviewer should be able to move from report sentence to source document without guessing.
Technical Requirements
The technical section translates Resources into the minimum evidence and disclosure structure. Each topic below requires source verification against IFRS or SASB paragraph references.
- Disclosure requirement
- Evidence standard
- Technical implementation
- Assurance consideration
Evidence Model
| Evidence Layer | What Must Be Retained | Reviewer Test |
|---|---|---|
| Source document | 2 IFRS source PDFs (see Citations for full paths) | Can the claim be traced to the named source? |
| Data owner | Named business owner, timestamp, and control owner | Can responsibility be assigned without ambiguity? |
| Calculation logic | Boundary, method, assumptions, and changes from prior period | Can the result be recalculated? |
| Disclosure output | Final report wording and paragraph references | Does the disclosure map to IFRS or SASB requirements? |
Source Verification
The following sources are treated as the authority chain for this page. Build and review agents must verify claims against these references before publication.
- Sources of guidance: IFRS S1 §54-59
- Climate metrics and targets: IFRS S2 §27-36