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ISSB · IFRS S1 · IFRS S2 · Global Baseline

ISSB Reporting, Global Ready

The ISSB's IFRS Sustainability Disclosure Standards are becoming the global baseline for investor-focused sustainability reporting. Our AI platform and specialists help you meet these requirements across jurisdictions.

We're working with a select number of companies preparing for ISSB-aligned reporting.

What is the ISSB?

The global baseline for sustainability disclosure

The International Sustainability Standards Board (ISSB), under the IFRS Foundation, has developed IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures) as a global baseline for sustainability reporting aimed at investors and capital markets.

Jurisdictions worldwide — including Japan (SSBJ), the UK, Australia, Canada, Singapore, and others — are adopting or aligning with ISSB standards, making them the de facto global framework for sustainability disclosure.

Global Adoption

Japan (SSBJ)

Mandatory from FY 2027 for Prime Market companies

United Kingdom

UK Sustainability Disclosure Standards endorsed

Australia

AASB sustainability standards aligned with ISSB

Singapore, Canada, Hong Kong & more

Adopting or aligning with ISSB standards

IFRS S1 & S2 at a Glance

IFRS S1

General Requirements

  • Governance of sustainability risks & opportunities
  • Strategy & business model impacts
  • Risk management processes
  • Metrics & targets

IFRS S2

Climate-related Disclosures

  • Climate transition plans
  • Scope 1, 2, and 3 GHG emissions
  • Climate scenario analysis
  • Industry-based metrics (SASB-derived)

How Socious Report Helps

Multi-jurisdiction support for ISSB-aligned reporting, wherever you operate.

Multi-Jurisdiction Coverage

Report once, comply everywhere. We map ISSB requirements to local standards (SSBJ, UK SDS, AASB) so you can meet obligations across jurisdictions from a single platform.

AI-Powered Climate Data

Automated Scope 1/2/3 emissions calculation, scenario analysis, and TCFD-aligned narrative generation — reducing manual effort by up to 80%.

Investor-Grade Assurance

Qualified specialists finalize every disclosure. Blockchain-verified records provide tamper-proof evidence that meets the assurance expectations of institutional investors.

Get Your ISSB Readiness Assessment

We'll evaluate your current disclosures, identify gaps against IFRS S1 and S2, and deliver a roadmap to compliance.

As Seen In

NikkeiMainichi ShimbunThe Japan Times

Frequently Asked Questions

Which jurisdictions require ISSB reporting?

ISSB standards (IFRS S1 and S2) are being adopted across multiple jurisdictions including Japan (via SSBJ), the UK, Australia, Singapore, Canada, and Hong Kong. Our platform tracks adoption timelines across all jurisdictions and maps your data to each one.

How does ISSB relate to TCFD?

IFRS S2 fully incorporates the TCFD recommendations. If you've been reporting under TCFD, you have a strong foundation for ISSB compliance. Our framework mapper identifies what additional disclosures are needed beyond your existing TCFD reporting.

Can I use the same data for both ISSB and CSRD?

Yes. Our framework mapper lets you input sustainability data once and see compliance across ISSB, CSRD, GRI, SSBJ, and SEC simultaneously. The gap analysis shows exactly which additional data points each framework requires.

What does 'investor-grade' reporting mean?

ISSB standards are designed for capital markets — they require the same rigor as financial reporting. Our platform produces reports with full data lineage, source documentation, and blockchain-verified records that meet institutional investor expectations.

Do you handle Scope 3 emissions reporting for IFRS S2?

Yes. IFRS S2 requires disclosure of Scope 1, 2, and 3 greenhouse gas emissions. Our supplier portal collects verified Scope 3 data directly from your value chain, replacing estimates with actual supplier-provided figures.

Ready for ISSB-aligned reporting?

We work with a select number of companies each quarter. Get your readiness assessment — we'll evaluate your disclosures and build a roadmap to compliance.