Sustainability-related disclosures and IFRS S1/S2 readiness

As sustainability reporting frameworks converge with financial reporting, preparers should map data owners, assurance expectations, and controls over non-financial metrics. IFRS S1 and S2 introduce general and climate-related disclosure requirements that interact with existing financial statement notes.

Start with a materiality assessment, identify governance and risk management processes that must be documented, and plan how climate scenarios will be reflected in narrative reporting.