IFRS S1 & S2 Disclosure Readiness Checklist

This checklist is organised around the four core content areas shared by IFRS S1 and IFRS S2: governance, strategy, risk management, and metrics and targets. For each area, it sets out the specific disclosure requirements and the type of supporting evidence typically expected by preparers, auditors, and assurance providers.

It is designed to be used as an internal readiness assessment ahead of a first IFRS Sustainability Disclosure Standards reporting cycle, or as a gap-analysis tool for organisations refining an existing disclosure.