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Frameworks & Disclosure

ISSB Sustainability Disclosure Support

The global baseline for investor-focused sustainability disclosure — IFRS S1 and S2.

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Built forListed & capital-markets-facing companies
Service lineFrameworks & Disclosure
You get3 clear deliverables
DeliveredMateriality → assured disclosure
What it is

ISSB Sustainability Disclosure Support, without the jargon

The ISSB’s IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate) create a single global baseline that consolidates TCFD and SASB into one investor-focused standard. We help you build IFRS S1/S2-ready disclosures connected to your financial reporting, including Scope 1, 2 and 3 emissions and climate resilience.

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Frameworks & Disclosure at Social Lab
Why it matters

Why listed act on this

  • IFRS S1 & S2 are becoming the global baseline adopted across many jurisdictions
  • They consolidate TCFD and SASB, reducing fragmented reporting
  • Disclosures sit alongside financial statements, so investors treat them as decision-useful
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How we deliver

A clear, auditable process

  1. 01
    Baseline & readiness

    Assess current disclosure against IFRS S1 and S2 requirements.

  2. 02
    Climate & value chain

    Build Scope 1-3 emissions, resilience and financial-effect disclosures.

  3. 03
    Connected reporting

    Integrate sustainability disclosures with the financial reporting cycle.

One global baseline, two standards

IFRS S1 and S2, consolidating the field

The ISSB baseline pulls TCFD and SASB into two standards — S1 for general sustainability and S2 for climate — sitting alongside the financial statements.

IFRS Sustainability Disclosure Standards
IFRS S1 — GeneralSustainability risks & opportunities
All material topicsGovernance, strategy, risk, metrics
General baseline
Connected to financialsDecision-useful for investors
Investor-focused
IFRS S2 — ClimateClimate-specific disclosures
Physical & transition riskScenario resilience
Builds on TCFD
Scope 1, 2 & 3Emissions & targets
Absorbs SASB metrics
What's included

What you walk away with

01

An IFRS S1 & S2 readiness assessment

02

Climate & Scope 1-3 disclosure package

03

A connected sustainability-financial reporting plan

Proof on the ground

From our wider ESG & sustainability track record

Real projects with named partners and measured outcomes — the delivery discipline listed & capital-markets-facing companies expect.

Net Zero & Rural

Building a Net-Zero, Climate-Resilient Mandede Village

Mandede Village, Taluka Mulashi, Pune district

66.6%Source-segregation level in 3 months (target >90%)
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Research

Single-Use Plastics Value-Chain Assessment

2 cities in Maharashtra & 2 cities in Tamil Nadu

4Cities studied (2 Maharashtra + 2 Tamil Nadu)
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Research

Impact Evaluation of a Decentralized Solid Waste Management Project

16 Bulk Waste Generators across Mumbai & Pune

88%Segregation rate achieved at household level
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FAQ

ISSB Sustainability Disclosure Support — questions we get

Straight answers on scope, applicability and how we deliver.

Talk to our ESG team →
What is ISSB Sustainability Disclosure Support?
The ISSB’s IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate) create a single global baseline that consolidates TCFD and SASB into one investor-focused standard. We help you build IFRS S1/S2-ready disclosures connected to your financial reporting, including Scope 1, 2 and 3 emissions and climate resilience.
Who needs ISSB Sustainability Disclosure Support?
It's built for Listed & capital-markets-facing companies. IFRS S1 & S2 are becoming the global baseline adopted across many jurisdictions They consolidate TCFD and SASB, reducing fragmented reporting
How does Social Lab deliver ISSB Sustainability Disclosure Support?
Baseline & readiness: Assess current disclosure against IFRS S1 and S2 requirements. Climate & value chain: Build Scope 1-3 emissions, resilience and financial-effect disclosures. Connected reporting: Integrate sustainability disclosures with the financial reporting cycle. You get: An IFRS S1 & S2 readiness assessment; Climate & Scope 1-3 disclosure package; A connected sustainability-financial reporting plan.
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Insights & field notes

Latest thinking on this

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BRSR Reporting Explained: A Practical Guide for Listed CompaniesESG & BRSRBRSR Reporting Explained: A Practical Guide for Listed CompaniesWhat BRSR is, why SEBI mandated it, how the three sections and nine NGRBC principles work, and what listed companies must disclose to stay compliant and credible.16 Jun 2026 · 12 min readIs BRSR Applicable to Your Company? Understanding Scope and BRSR CoreESG & BRSRIs BRSR Applicable to Your Company? Understanding Scope and BRSR CoreFind out whether BRSR applies to your business, what BRSR Core adds, how assurance works, and how value-chain disclosure is widening the reporting net to suppliers.15 Jun 2026 · 11 min readBuilding a Corporate Carbon Footprint: Scope 1, 2 and 3 Emissions ExplainedESG & BRSRBuilding a Corporate Carbon Footprint: Scope 1, 2 and 3 Emissions ExplainedA practical guide to measuring your organisational carbon footprint using the GHG Protocol, from direct emissions to the tricky Scope 3 value chain and its 15 categories.14 Jun 2026 · 13 min read
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