منصة IFRS S1 & IFRS S2
منصة إفصاح ثنائية اللغة لإدارة المخاطر والفرص والحوكمة والاستراتيجية وإدارة المخاطر والمقاييس والأهداف، مع ربط الأدلة والتصنيف الصناعي وإعداد ملف التقرير.
IFRS S1 & IFRS S2 Platform
A bilingual disclosure workspace for sustainability-related risks and opportunities, governance, strategy, risk management, metrics and targets, with industry mapping, evidence traceability and report preparation.
IFRS S1 / S2 Reporting Architecture
IFRS S1 addresses sustainability-related risks and opportunities that could reasonably be expected to affect an entity’s cash flows, access to finance or cost of capital. Core content covers governance, strategy, risk management, and metrics and targets. IFRS S2 provides climate-related disclosures, including physical and transition risks and industry-based information.
This page is an operational implementation workspace. It does not reproduce the full copyrighted standards.
End-to-End Workflow
Company Setup → Industry Mapping → Risks & Opportunities → Materiality → Requirement Mapping → Data Collection → Evidence → Company Applied? → Management Response → Review → Approval → Disclosure Draft → Content Index → Final Report → Assurance File
Requirement Register
Each record should contain: Standard → Reference → Requirement Summary → Sub-requirement → Datapoint → Industry Applicability → Company Applied? → Response → KPI → Evidence → Reviewer → Approval → Report Location.
| Standard | Pillar | Operational requirement | Evidence example | Report location |
|---|---|---|---|---|
| IFRS S1 | Governance | Document governance processes, controls and oversight for sustainability-related risks and opportunities. | Policies; board materials; minutes | Governance |
| IFRS S1 | Strategy | Identify material risks and opportunities and their current and anticipated effects on business model, value chain and financial position. | Strategy analysis; risk assessment | Strategy |
| IFRS S1 | Risk Management | Explain processes used to identify, assess, prioritise and monitor sustainability-related risks and opportunities. | Risk methodology; register | Risk Management |
| IFRS S1 | Metrics & Targets | Disclose metrics used to monitor each material risk or opportunity and related targets and progress. | KPI dataset; target register | Metrics & Targets |
| IFRS S2 | Climate | Address climate-related physical and transition risks, opportunities, resilience, strategy and risk management. | Scenario analysis; transition plan | Climate Strategy |
| IFRS S2 | GHG | Maintain traceable greenhouse-gas data, methodology, boundaries, targets and progress. | GHG inventory; calculation workbook | GHG Metrics |
| IFRS S2 | Industry | Assess relevant industry-based climate information and document the applicability decision. | Industry mapping; KPI evidence | Industry Disclosure |
Industry-Based Architecture
The platform supports the SASB/SICS structure of 11 sectors and 77 industries. A company can map a primary industry and additional significant activities, then track applicability and evidence.
Apparel; E-Commerce; Household & Personal Products; Retail
Coal; Construction Materials; Iron & Steel; Metals & Mining; Oil & Gas
Commercial Banks; Consumer Finance; Insurance; Investment Banking; Asset Management
Agricultural Products; Processed Foods; Non-Alcoholic Beverages
Biotechnology & Pharmaceuticals; Medical Equipment; Health Care Delivery
Electric Utilities; Engineering & Construction; Real Estate; Waste; Water Utilities
Biofuels; Forestry; Solar; Wind; Batteries
Aerospace & Defense; Chemicals; Containers & Packaging; Industrial Machinery
Advertising; Education; Hotels; Leisure; Professional Services
Hardware; Internet Media; Semiconductors; Software & IT; Telecommunications
Air Freight; Airlines; Automobiles; Marine; Rail; Road Transportation
Risks & Opportunities Register
Capture description, source, industry, location, time horizon, likelihood, financial impact, strategic impact, severity, response, owner, evidence, applicability and management decision.
Likelihood × Impact → Priority → Response → Evidence → Disclosure
Heat, floods, water stress, regulation, carbon price, technology, market and supply-chain disruption.
Efficiency, renewables, resilient infrastructure, new products, green finance, market access and innovation.
Official Resources
Use authoritative sources for the current requirements and industry references. The platform should store the reference used for each mapping decision.
IFRS / ISSB — Official resources
Final Report Structure
Executive Summary → Basis of Preparation → Governance → Strategy → Risks & Opportunities → Risk Management → Climate Resilience → Metrics & Targets → GHG → Industry-based Disclosures → Evidence & Assurance Register → IFRS S1/S2 Content Index → Final Report.
Production principle: every material disclosure should be traceable to a requirement/reference, company response, data source and evidence record. Final assurance remains a separate professional activity.
