IFRS S1 & S2 (ISSB) — Gap Analysis
IFRS Sustainability Disclosure Standards — General Requirements (S1) + Climate (S2)About IFRS S1 & S2 (ISSB)
IFRS S1 and S2 are the inaugural sustainability disclosure standards from the International Sustainability Standards Board (ISSB), published in June 2023 and effective from 1 January 2024. They consolidate and replace the recommendations of the TCFD, integrating SASB industry-based metrics. Many jurisdictions (UK SDS, EU CSRD, Japan SSBJ, Australia, Brazil, etc.) are basing their mandatory sustainability disclosures on these standards.
Issuing Body
International Sustainability Standards Board (ISSB) — IFRS Foundation
Edition
2023
Coverage
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information + IFRS S2 Climate-related Disclosures.
Typical Users
Listed companies, regulated financial institutions, and large enterprises in jurisdictions adopting ISSB-aligned disclosure rules (UK, EU, Japan, Australia, Brazil, etc.).
How to use this tool
1. Work through each clause. For each requirement, choose Compliant, Partial, Non-compliant, or leave as Not assessed.
2. Add notes against any requirement to record evidence, gaps, or corrective actions.
3. Click Save progress in the sidebar — data is stored locally in your browser, never uploaded.
4. Export the report as TXT, CSV, JSON or print to PDF for your audit file.
Note: This tool is a guided self-assessment. It does not replace a third-party audit and the authoritative version of the standard must be obtained from the issuing body.
ISO Xpert — Get in touch
UK-based consultancy specialising in management-system gap analysis, training and certification preparation across ISO, API, Halal, GFSI, ESG, cybersecurity and industry-specific standards.
Phone / WhatsApp
Office
71-75 Shelton Street, Covent Garden, London WC2H 9JQ, UK