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Resources

Implementation guides, glossary, FAQs, and regulatory tracking for IFRS sustainability disclosure.

In Plain Language

IFRS.Report's knowledge base maps IFRS S1, S2, and SASB guidance into a structured reference architecture. Every resource page is sourced from ISSB pronouncements, regulator publications, and interoperability guidance from EFRAG and GRI.

Technical Requirements

  • Knowledge base structureIFRS S1 §54–59: Content is organised by standard (S1, S2, SASB), then by pillar (governance, strategy, risk, metrics), with cross-references to source paragraphs.
  • Multi-jurisdictional content curationISSB Jurisdictional Adoption Guide: Content covers 25+ jurisdictions with IFRS-aligned disclosure mandates, updated as adoption timelines evolve.
  • Source verification standardsIFRS S1: Every content claim is sourced from an IFRS paragraph, ISSB pronouncement, or named regulatory publication — verifiable against the original document.
  • Reader navigation design — The content architecture maps each reader journey from high-level question to specific IFRS paragraph — with source evidence and industry context.

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)