IFRS S1 & S2 Reporting Simplified with CCR

Deliver transparent, accurate, and assurance-ready sustainability disclosures aligned with the International Sustainability Standards Board (ISSB) framework. CCR automates IFRS S1 and S2 reporting, integrating AI-driven insights, data validation, and cross-framework alignment to help you meet global sustainability reporting expectations confidently.

Understanding IFRS S1 and IFRS S2

The International Sustainability Standards Board (ISSB) issued IFRS S1 and IFRS S2 on 26 June 2023, marking a major milestone in establishing a global baseline for sustainability and climate-related disclosures. Both standards become effective for annual reporting periods beginning on or after 1 January 2024, with early adoption permitted when both are applied together.

  • IFRS S1 defines the general requirements for disclosing sustainability-related risks and opportunities that could affect an entity’s enterprise value.

  • IFRS S2 builds on this foundation, focusing specifically on climate-related disclosures, including governance, strategy, risk management, and metrics and targets.

By applying these standards, organisations provide consistent, comparable, and decision-useful information to investors and stakeholders, strengthening transparency and accountability.

CCR’s AI driven solution streamlines the entire process, enabling you to capture, manage, and report data aligned with IFRS S1 and S2 through automated workflows and AI-powered analytics.

Streamline IFRS Reporting with CCR’s Intelligence Platform​

Meeting the requirements of IFRS S1 and S2 manually can be complex and time-intensive. CCR simplifies this with a digital platform that integrates sustainability data from across your organisation, performs automated validation, and generates assurance-ready disclosures.

CCR Helps You

Manage IFRS S1 and S2 disclosures through data source identification, data collection and mapping..

Conduct GHG accounting and TCFD-aligned climate reporting within one system.

Report simultaneously against multiple frameworks — including IFRS, CSRD, ESRS, and TCFD.

Ensure cross-framework consistency, reducing duplication and manual effort.

Gain real-time visibility into risks, opportunities, and sustainability performance through interactive dashboards.

CCR’s approach transforms reporting from compliance-driven to performance-driven — supporting both internal decision-making and investor confidence.

What IFRS S1 Cover

IFRS S1 – General Sustainability Disclosures

IFRS S1 sets the foundation for all sustainability reporting, requiring companies to:

  • Identify material sustainability-related risks and opportunities.

  • Disclose relevant information that affects enterprise value.

  • Align industry-specific disclosures using SASB Standards.

CCR enables automation of these requirements by centralising sustainability data, applying AI-driven materiality assessment tools, and visualising results through interactive dashboards.

What IFRS S2 Cover

IFRS S2 – Climate-Related Disclosures

IFRS S2 builds upon S1, focusing on how climate risks and opportunities affect business strategy and financial outcomes.
It requires organisations to:

  • Report on governance, strategy, risk management, and metrics/targets related to climate.

  • Use climate scenario analysis to test strategic resilience.

  • Consider Scope 1, 2, and 3 emissions in line with the GHG Protocol.

CCR’s Tech Suite enables accurate GHG tracking and predictive emissions modelling, while maintaining data integrity and audit readiness.

Environmental, Social, and Governance Coverage in CCR

CCR’s AI-enabled modules automate the management and disclosure of these ESG dimensions and beyond, ensuring comprehnsive coverage under IFRS S1 and S2 while aligning with complementary frameworks such as GRI and TCFD.

01

Environmental Focus Areas
  • Climate change, GHG accounting, and energy transition planning.
  • Nature, biodiversity, pollution, and resource use monitoring.
  • Circularity and material efficiency tracking.

02

Social Focus Areas
  • Labour practices, workforce diversity, and inclusion.
  • Human rights, occupational health and safety, and community engagement.
  • Supply chain and social impact monitoring across operations.

03

Governance Focus Areas
  • Board diversity, oversight, and sustainability leadership.
  • Anti-corruption, whistleblowing, and data privacy management.
  • Compliance with global governance standards and ethics frameworks.

AI-Enabled Capabilities for IFRS Reporting

AI-Powered Centralised Platform

AI-Powered Centralised Platform

Integrated Generative and Agentic AI deliver automated insights, data quality checks, and predictive analytics for better decision-making.

Automated Materiality Assessment

Automated Materiality Assessment

Identify and prioritise key sustainability issues based on impact, stakeholder relevance, and financial significance.

Cross-Framework Alignment

Cross-Framework Alignment

Automatically align data and disclosures across IFRS, CSRD, ESRS, and TCFD frameworks.

Automated GHG tracking and climate modelling

Automated GHG tracking and climate modelling

Monitor Scope 1–3 emissions and assess climate resilience with IFRS S2–aligned scenario analysis.

Real-Time Analytics

Real-Time Analytics

Track sustainability metrics, emissions data, and risk indicators through dynamic dashboards.

Audit-Ready Outputs

Audit-Ready Outputs

Generate fully traceable and verifiable reports ready for independent assurance.

Why IFRS S1 & S2 Matter for Businesses

  • Enhance investor confidence with comparable and credible disclosures.

  • Strengthen risk management and governance structures.

  • Increase data transparency and strategic decision-making capability.

  • Demonstrate alignment with international best practices and regulatory trends.

CCR supports you throughout your sustainability journey — from framework interpretation and data preparation to full IFRS-aligned disclosure.

Transitioning from TCFD to IFRS Standards

IFRS S2 is built upon the Task Force on Climate-related Financial Disclosures (TCFD) framework, maintaining continuity while providing a clearer global standard.
As countries begin transitioning regulatory frameworks from TCFD to IFRS, CCR’s platform ensures full interoperability, letting you generate reports that comply with both standards simultaneously.

CCR’s Tech Suite enables accurate GHG tracking and predictive emissions modelling, while maintaining data integrity and audit readiness.

Partner with CCR for IFRS S1 & S2 Compliance

At CCR, we recognise that sustainability reporting is more than compliance , it’s a commitment to responsible, data-driven transformation.

Our mission is to simplify this journey through automation, integration, and intelligence. With CCR’s platform, you can confidently produce sustainability reports aligned with IFRS S1 and S2, while maintaining alignment with other global frameworks.

Join leading organisations using CCR to achieve global sustainability compliance, efficiency, and impact.