Skip to main content

IFRS.Report

Connected Information & Framework Alignment

How IFRS S1 and S2 connect sustainability disclosure to financial statements and align with other reporting systems.

Accountants solved one problem a century ago: how to compare companies that used different ledgers. Sustainability teams now face the same problem, only the ledger includes carbon, water, people, and risk.

That is the practical problem behind Connected Information & Framework Alignment. IFRS sustainability disclosure is not a marketing exercise. It is a discipline for turning scattered operating facts into investor-useful financial information.

The page begins with the human difficulty because the technical requirement only makes sense after the problem is visible: someone must decide what is material, what evidence is sufficient, and how the disclosure connects back to financial statements.

In Plain LanguageTechnical RequirementsEvidence Model
On this page

In Plain Language

In Plain Language

How IFRS S1 and S2 connect sustainability disclosure to financial statements and align with other reporting systems.

  • Connected Information & Framework Alignment 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 Connected Information & Framework Alignment into the minimum evidence and disclosure structure needed by ESG reporters, analysts, and auditors.

  • Financial statement linkage: document the source, owner, reporting boundary, measurement method, assumptions, review control, and IFRS or SASB reference.
  • TCFD incorporation: document the source, owner, reporting boundary, measurement method, assumptions, review control, and IFRS or SASB reference.
  • GRI and ESRS interoperability: document the source, owner, reporting boundary, measurement method, assumptions, review control, and IFRS or SASB reference.
  • Duplicate disclosure reduction: document the source, owner, reporting boundary, measurement method, assumptions, review control, and IFRS or SASB reference.

Evidence Model

Evidence LayerWhat Must Be RetainedReviewer Test
Source documentPart_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf; Part_A_Standards/IFRS_S2_Climate-related_Disclosures.pdf; Part_B_Accompanying_Guidance/Part_B_IFRS_S1_Accompanying_Guidance.pdf; Part_B_Accompanying_Guidance/Part_B_IFRS_S2_Accompanying_Guidance.pdfCan the claim be traced to the named source?
Data ownerNamed business owner, timestamp, and control ownerCan responsibility be assigned without ambiguity?
Calculation logicBoundary, method, assumptions, and changes from prior periodCan the result be recalculated?
Disclosure outputFinal report wording and paragraph referencesDoes 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.

  • Connected information: IFRS S1 §21-24 — source PDF: Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf
  • Sources of guidance: IFRS S1 §54-59 — source PDF: Part_A_Standards/IFRS_S1_General_Requirements_for_Disclosure_of_Sustainability-related_Financial_.pdf
  • Application guidance: IFRS S2 Appendix B — source PDF: Part_A_Standards/IFRS_S2_Climate-related_Disclosures.pdf