Skip to main content

ISSB / IFRS S1 & S2 (incorporating TCFD)

Practice: Sustainability · Type: Standard

The ISSB's IFRS S1 and S2 are the global baseline for sustainability- and climate-related financial disclosure; they consolidate and build on the former TCFD recommendations. Celeredge checks readiness for IFRS S1 (general) and S2 (climate) disclosure — governance, strategy, risk management, metrics and targets — and ranks the gaps.

Benefits​

  • Scored on ISSB / IFRS S1 & S2's own scale across the four disclosure pillars — not a generic rubric.
  • Covers the former TCFD recommendations now carried within IFRS S2, in one assessment.
  • Every score is traceable to the client's own policies, reports and data.
  • Gaps ranked by severity, ready to become the disclosure plan.
  • A board-ready slide deck and a detailed report generated automatically.

When to use it​

  • When a company must align disclosure with the ISSB global baseline (IFRS S1 and S2).
  • To carry forward and extend an existing TCFD-aligned disclosure into IFRS S2.
  • To check climate and sustainability-disclosure readiness ahead of a reporting cycle.
  • To baseline governance, strategy, risk management, metrics and targets before committing to disclosure.

What it assesses​

Celeredge maps the client's evidence to IFRS S1 (general) and S2 (climate) requirements, flags missing or immature disclosures, and ranks the gaps. It covers:

  • Governance
  • Strategy
  • Risk management
  • Metrics and targets

Expected output​

Celeredge produces per-dimension maturity scores on ISSB / IFRS S1 & S2's own scale. Each answer carries a confidence signal and citations back to the client's evidence, and gaps are ranked by severity. The run generates a board-ready slide deck and a detailed HTML report. See Maturity Scoring, Reports and Deck Studio.

How to use it in Celeredge​

  1. Collect the client's evidence — policies, reports and data — see Evidence Collection.
  2. In Diagnose, select ISSB / IFRS S1 & S2 (incorporating TCFD).
  3. Run the assessment and watch it stream — see Running Assessments.
  4. Review per-dimension answers with their confidence and citations, then accept the ones you trust.
  5. Send gaps to Plan — see Gap Analysis.

FAQ​

What is ISSB / IFRS S1 & S2?​

The ISSB's IFRS S1 and S2 are the global baseline for sustainability- and climate-related financial disclosure; they consolidate and build on the former TCFD recommendations.

What does a Celeredge ISSB / IFRS S1 & S2 assessment deliver?​

An evidence-based readiness assessment scored on ISSB / IFRS S1 & S2's own scale, with gaps ranked by severity and an auto-generated, board-ready slide deck and detailed report — every score traceable to the evidence behind it.

How does the assessment work?​

Clients upload their own evidence — policies, reports and data. An AI interviewer asks targeted follow-ups to fill anything missing, the platform scores against the framework, ranks the gaps, and generates the deliverables.

Celeredge runs an independent readiness and alignment review against this framework. It is not a certification audit and is not endorsed by the standard's owner. Framework and standard names are trademarks of their respective owners.