ISSB Reporting: The Global Baseline, Simplified
The ISSB standards (IFRS S1 and S2) are rapidly becoming the global baseline for sustainability disclosure. ESG:ONE provides the structured workflows, data mapping, and gap analysis tools you need to produce ISSB-compliant reports — efficiently and with confidence.
With jurisdictions from the UK and Australia to Singapore and Japan adopting or aligning with ISSB standards, organisations face a new era of mandatory sustainability disclosure. ESG:ONE maps your existing ESG data to ISSB requirements, identifies gaps, and generates structured disclosures that integrate seamlessly with your financial reporting processes.
Book a DemoThe ISSB Compliance Challenge
ISSB standards introduce investor-focused sustainability disclosure requirements that demand a level of rigour, structure, and connectivity to financial reporting that most organisations have never had to achieve for ESG data.
IFRS S1 requires disclosure of sustainability-related risks and opportunities across all ESG topics that could reasonably affect enterprise value — a broad scope that demands comprehensive data collection
IFRS S2 mandates detailed climate disclosures including scenario analysis, Scope 1, 2, and 3 emissions, and transition plan information — requiring analytical capabilities most sustainability teams lack
ISSB disclosures must be connected to financial statements, requiring collaboration between sustainability and finance teams that typically operate in separate systems and workflows
Multiple jurisdictions are adopting ISSB with local modifications, creating a patchwork of requirements that organisations operating across borders must navigate simultaneously
The concept of materiality under ISSB is financial materiality — different from the double materiality of CSRD — requiring organisations to run parallel materiality processes
Assurance requirements are emerging alongside ISSB adoption, demanding the same audit-readiness that organisations provide for financial reporting
Key Benefits
Complete Framework Coverage
Full coverage of IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures) with structured templates that walk you through every disclosure requirement. Stay current as the ISSB releases additional topical standards for biodiversity, human capital, and human rights.
Intelligent Data Mapping
ESG:ONE automatically maps your existing ESG data to ISSB disclosure requirements, showing what data you have, where it lives, and how it connects to specific S1 and S2 paragraphs. Eliminate manual cross-referencing and ensure every disclosure is substantiated by underlying data.
Comprehensive Gap Analysis
Identify exactly where your current data and processes fall short of ISSB requirements. Prioritised gap analysis reports highlight the most critical deficiencies and recommend specific actions to achieve compliance — from data collection improvements to governance changes.
Automated Disclosure Generation
Generate structured ISSB disclosures from your ESG data with AI-assisted narrative drafting that maintains full traceability to source data. Review, edit, and approve disclosures within the platform before export in formats compatible with annual report production workflows.
Financial Statement Integration
Bridge the gap between sustainability and financial reporting with tools designed for CFO-office collaboration. Connect ISSB disclosures to financial statement line items, ensure consistency of assumptions, and produce integrated outputs that satisfy both sustainability and financial reporting teams.
Multi-Jurisdiction Support
Navigate the complexities of ISSB adoption across different jurisdictions. ESG:ONE tracks jurisdiction-specific modifications and additional requirements — from the UK Sustainability Disclosure Standards to Australia's AASB sustainability standards — ensuring compliance wherever you operate.
Platform Capabilities
IFRS S1 — General Requirements
- Governance disclosure templates covering board oversight and management responsibility for sustainability
- Strategy disclosures including sustainability-related risks, opportunities, and their effects on business model and value chain
- Risk management process documentation showing how sustainability risks are identified, assessed, and managed
- Metrics and targets disclosure with quantitative performance tracking against stated objectives
- Industry-based disclosure guidance using SASB Standards as the foundation for sector-specific metrics
IFRS S2 — Climate Disclosures
- Climate-specific governance, strategy, and risk management disclosures aligned with TCFD pillars
- Scenario analysis support for climate resilience assessment under multiple warming pathways
- Scope 1, 2, and 3 greenhouse gas emissions disclosure with methodology documentation
- Transition plan disclosure covering targets, actions, and progress on climate-related commitments
- Climate-related financial impacts quantification linking physical and transition risks to financial outcomes
Data Requirements & Collection
- Comprehensive data requirement mapping for every ISSB disclosure paragraph and sub-paragraph
- Automated data collection workflows that pull from your existing ESG data within ESG:ONE
- Data quality assessment showing completeness, accuracy, and timeliness of disclosure-supporting data
- Cross-reference tracking between ISSB data requirements and other frameworks (CSRD, GRI, CDP)
- Historical data management for comparative period disclosures and trend analysis
Disclosure Generation & Review
- AI-assisted narrative generation for qualitative disclosures with full source data traceability
- Collaborative review and approval workflows with role-based access for sustainability, finance, and legal teams
- Version control and change tracking for disclosure drafts through the review cycle
- Export in multiple formats including Word, PDF, and XBRL for digital filing requirements
- Assurance-ready documentation package with complete audit trail from data to disclosure
Related
CSRD Compliance
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Learn moreGRI Reporting
Produce GRI Standards-aligned sustainability reports with automated data mapping and disclosure generation.
Learn moreRegulatory Compliance Solutions
Comprehensive regulatory compliance support across ISSB, CSRD, SEC, and other sustainability disclosure frameworks worldwide.
Learn moreReady to Simplify ISSB Compliance?
See how ESG:ONE maps your ESG data to ISSB requirements, identifies gaps, and generates structured disclosures — making compliance efficient and audit-ready.