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IFRS S2 climate report, drafted from your own numbers

IFRS S2 is the ISSB's global standard for climate-related disclosures. GreenReporting takes your emissions, financials and risk inputs and produces a report with the carbon liability, scenarios and draft disclosures worked out.

Reports are drafts built from the data you supply. They are not assurance or advice.

Read a sample

The full sample report shows every section, from the carbon cost to the draft disclosures, for an illustrative company.

IFRS S2: what we know

Checked 14 October 2026. Not legal advice. Confirm dates with the regulator before you rely on them.

Issued
IFRS S1 and S2 were issued by the ISSB in June 2023.
Effective
For annual periods beginning on or after 1 January 2024, where a jurisdiction applies them.
Adoption
28 jurisdictions had adopted the ISSB standards by April 2026, and 12 more planned to.
Who must report
The ISSB does not set this. Each jurisdiction decides whether to require the standards, and for whom.

Sources: S&P Global, ISSB Q2 2026

What the report covers

Four pillars

Draft governance, strategy, risk management, and metrics and targets disclosures.

Scenario analysis

A 1.5°C and a 3°C comparison with the financial effect of each.

Carbon cost

The present value of your carbon cost, worked year by year. Try the calculator.

IFRS S2 questions

Is IFRS S2 mandatory?

It depends on where you operate. The ISSB issues the standard, and each jurisdiction decides whether to require it. Check your local regulator.

How does IFRS S2 relate to UK SRS and AASB S2?

UK SRS endorses IFRS S2 with minor UK amendments, and AASB S2 is the Australian standard aligned with it. You choose the standard for each report.

Is the report assured or audited?

No. It is generated from the data you enter. The readiness section checks your data for internal consistency before you seek verification.

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