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IFRS.Report

Frequently Asked Questions

Practical answers about ISSB, IFRS S1, IFRS S2, SASB, Scope 3, assurance, and jurisdictional adoption.

Frequently Asked Questions

These answers prioritise IFRS sustainability disclosure and point readers to authoritative sources where requirements are technical.

  • What is IFRS S1? It is the general requirements standard for sustainability-related financial information.
  • What is IFRS S2? It is the climate-related disclosure standard, including governance, strategy, risk management, metrics, and targets.
  • Does IFRS S2 require Scope 3? Yes, IFRS S2 includes Scope 3 greenhouse gas emissions disclosure, subject to applicable reliefs.
  • How do SASB standards fit? IFRS S2 uses industry-based guidance derived from SASB Standards to support comparable industry metrics.