{"id":1063,"date":"2026-09-07T09:15:39","date_gmt":"2026-09-07T06:15:39","guid":{"rendered":"https:\/\/ghgauditor.com\/?page_id=1063"},"modified":"2026-09-08T03:59:23","modified_gmt":"2026-09-08T00:59:23","slug":"iscf-platform","status":"publish","type":"page","link":"https:\/\/ghgauditor.com\/?page_id=1063","title":{"rendered":"IFRS S1 &#038; IFRS S2 Platform"},"content":{"rendered":"\n<div id=\"iscf-ifrs-platform\" dir=\"rtl\" lang=\"ar\"><style>#iscf-ifrs-platform{font-family:Arial,sans-serif;color:#14201b;background:#f6f7f5;line-height:1.7}#iscf-ifrs-platform *{box-sizing:border-box}.ifrs-hero{background:linear-gradient(135deg,#0b3d2e,#14634a);color:#fff;padding:58px 24px;text-align:center}.ifrs-hero h1{font-size:clamp(30px,5vw,48px);margin:0 0 10px}.ifrs-hero p{max-width:900px;margin:auto;color:#dcebe4}.ifrs-wrap{max-width:1240px;margin:auto;padding:34px 20px}.ifrs-nav{display:flex;gap:8px;flex-wrap:wrap;justify-content:center;margin:-24px auto 28px;position:relative}.ifrs-nav button{border:0;background:#c9a24b;color:#18352b;padding:10px 18px;border-radius:9px;font-weight:800;cursor:pointer}.ifrs-card{background:#fff;border-radius:15px;padding:24px;margin-bottom:20px;box-shadow:0 7px 24px rgba(11,61,46,.09)}.ifrs-card h2{color:#0b3d2e;margin-top:0}.ifrs-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:16px}.ifrs-stat{background:#eef4f0;padding:18px;border-radius:12px;text-align:center}.ifrs-stat b{display:block;font-size:28px;color:#0b3d2e}.ifrs-tabs{display:none}.ifrs-tabs.active{display:block}.ifrs-table{width:100%;border-collapse:collapse;min-width:780px}.ifrs-table th{background:#0b3d2e;color:#fff;padding:11px;text-align:right}.ifrs-table td{padding:10px;border-bottom:1px solid #e5e5e5;vertical-align:top}.ifrs-scroll{overflow:auto}.ifrs-note{font-size:13px;color:#68736d}.ifrs-footer{background:#082d22;color:#dcebe4;padding:28px;text-align:center}.ifrs-footer a{color:#e2c47f}.bilingual{display:none}.bilingual.active{display:block}.matrix{display:grid;grid-template-columns:repeat(5,1fr);gap:4px;max-width:620px;margin:auto}.cell{height:55px;display:flex;align-items:center;justify-content:center;border-radius:6px;font-weight:800;background:#d9eedf}.cell.mid{background:#f3df9c}.cell.high{background:#efb18d}.risk,.opp{padding:16px;border-radius:10px}.risk{background:#fff4ed;border-right:4px solid #c86d38}.opp{background:#edf8f1;border-right:4px solid #28744d}@media(max-width:700px){.ifrs-wrap{padding:22px 12px}.ifrs-table{font-size:13px}}<\/style><div class=\"ifrs-hero\"><div class=\"bilingual active\" data-lang=\"ar\"><h1>\u0645\u0646\u0635\u0629 IFRS S1 &amp; IFRS S2<\/h1><p>\u0645\u0646\u0635\u0629 \u0625\u0641\u0635\u0627\u062d \u062b\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u0644\u063a\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0641\u0631\u0635 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0648\u0627\u0644\u0623\u0647\u062f\u0627\u0641\u060c \u0645\u0639 \u0631\u0628\u0637 \u0627\u0644\u0623\u062f\u0644\u0629 \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0648\u0625\u0639\u062f\u0627\u062f \u0645\u0644\u0641 \u0627\u0644\u062a\u0642\u0631\u064a\u0631.<\/p><\/div><div class=\"bilingual\" data-lang=\"en\" dir=\"ltr\"><h1>IFRS S1 &amp; IFRS S2 Platform<\/h1><p>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.<\/p><\/div><\/div><div class=\"ifrs-wrap\"><div class=\"ifrs-nav\"><button onclick=\"ifrsTab('overview')\">Overview \/ \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629<\/button><button onclick=\"ifrsTab('requirements')\">Requirements \/ \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a<\/button><button onclick=\"ifrsTab('sectors')\">Sectors \/ \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a<\/button><button onclick=\"ifrsTab('matrix')\">Risks &amp; Opportunities \/ \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0641\u0631\u0635<\/button><button onclick=\"ifrsTab('library')\">Official Resources \/ \u0627\u0644\u0645\u0635\u0627\u062f\u0631<\/button><button onclick=\"ifrsTab('report')\">Final Report \/ \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/button><button onclick=\"ifrsLang()\">\u0627\u0644\u0639\u0631\u0628\u064a\u0629 \/ English<\/button><\/div><div id=\"ifrs-overview\" class=\"ifrs-tabs active\"><div class=\"ifrs-card\"><h2>IFRS S1 \/ S2 Reporting Architecture<\/h2><div class=\"ifrs-grid\"><div class=\"ifrs-stat\"><b>2<\/b>Standards<\/div><div class=\"ifrs-stat\"><b>4<\/b>Core content pillars<\/div><div class=\"ifrs-stat\"><b>77<\/b>SASB industries<\/div><div class=\"ifrs-stat\"><b>1<\/b>Evidence trail per disclosure<\/div><\/div><p>IFRS S1 addresses sustainability-related risks and opportunities that could reasonably be expected to affect an entity\u2019s 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.<\/p><p class=\"ifrs-note\">This page is an operational implementation workspace. It does not reproduce the full copyrighted standards.<\/p><\/div><div class=\"ifrs-card\"><h2>End-to-End Workflow<\/h2><p><strong>Company Setup \u2192 Industry Mapping \u2192 Risks &amp; Opportunities \u2192 Materiality \u2192 Requirement Mapping \u2192 Data Collection \u2192 Evidence \u2192 Company Applied? \u2192 Management Response \u2192 Review \u2192 Approval \u2192 Disclosure Draft \u2192 Content Index \u2192 Final Report \u2192 Assurance File<\/strong><\/p><\/div><\/div><div id=\"ifrs-requirements\" class=\"ifrs-tabs\"><div class=\"ifrs-card\"><h2>Requirement Register<\/h2><p>Each record should contain: <strong>Standard \u2192 Reference \u2192 Requirement Summary \u2192 Sub-requirement \u2192 Datapoint \u2192 Industry Applicability \u2192 Company Applied? \u2192 Response \u2192 KPI \u2192 Evidence \u2192 Reviewer \u2192 Approval \u2192 Report Location.<\/strong><\/p><div class=\"ifrs-scroll\"><table class=\"ifrs-table\"><thead><tr><th>Standard<\/th><th>Pillar<\/th><th>Operational requirement<\/th><th>Evidence example<\/th><th>Report location<\/th><\/tr><\/thead><tbody><tr><td>IFRS S1<\/td><td>Governance<\/td><td>Document governance processes, controls and oversight for sustainability-related risks and opportunities.<\/td><td>Policies; board materials; minutes<\/td><td>Governance<\/td><\/tr><tr><td>IFRS S1<\/td><td>Strategy<\/td><td>Identify material risks and opportunities and their current and anticipated effects on business model, value chain and financial position.<\/td><td>Strategy analysis; risk assessment<\/td><td>Strategy<\/td><\/tr><tr><td>IFRS S1<\/td><td>Risk Management<\/td><td>Explain processes used to identify, assess, prioritise and monitor sustainability-related risks and opportunities.<\/td><td>Risk methodology; register<\/td><td>Risk Management<\/td><\/tr><tr><td>IFRS S1<\/td><td>Metrics &amp; Targets<\/td><td>Disclose metrics used to monitor each material risk or opportunity and related targets and progress.<\/td><td>KPI dataset; target register<\/td><td>Metrics &amp; Targets<\/td><\/tr><tr><td>IFRS S2<\/td><td>Climate<\/td><td>Address climate-related physical and transition risks, opportunities, resilience, strategy and risk management.<\/td><td>Scenario analysis; transition plan<\/td><td>Climate Strategy<\/td><\/tr><tr><td>IFRS S2<\/td><td>GHG<\/td><td>Maintain traceable greenhouse-gas data, methodology, boundaries, targets and progress.<\/td><td>GHG inventory; calculation workbook<\/td><td>GHG Metrics<\/td><\/tr><tr><td>IFRS S2<\/td><td>Industry<\/td><td>Assess relevant industry-based climate information and document the applicability decision.<\/td><td>Industry mapping; KPI evidence<\/td><td>Industry Disclosure<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><div id=\"ifrs-sectors\" class=\"ifrs-tabs\"><div class=\"ifrs-card\"><h2>Industry-Based Architecture<\/h2><p>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.<\/p><div class=\"ifrs-grid\"><div><strong>Consumer Goods<\/strong><br>Apparel; E-Commerce; Household &amp; Personal Products; Retail<\/div><div><strong>Extractives &amp; Minerals Processing<\/strong><br>Coal; Construction Materials; Iron &amp; Steel; Metals &amp; Mining; Oil &amp; Gas<\/div><div><strong>Financials<\/strong><br>Commercial Banks; Consumer Finance; Insurance; Investment Banking; Asset Management<\/div><div><strong>Food &amp; Beverage<\/strong><br>Agricultural Products; Processed Foods; Non-Alcoholic Beverages<\/div><div><strong>Health Care<\/strong><br>Biotechnology &amp; Pharmaceuticals; Medical Equipment; Health Care Delivery<\/div><div><strong>Infrastructure<\/strong><br>Electric Utilities; Engineering &amp; Construction; Real Estate; Waste; Water Utilities<\/div><div><strong>Renewable Resources &amp; Alternative Energy<\/strong><br>Biofuels; Forestry; Solar; Wind; Batteries<\/div><div><strong>Resource Transformation<\/strong><br>Aerospace &amp; Defense; Chemicals; Containers &amp; Packaging; Industrial Machinery<\/div><div><strong>Services<\/strong><br>Advertising; Education; Hotels; Leisure; Professional Services<\/div><div><strong>Technology &amp; Communications<\/strong><br>Hardware; Internet Media; Semiconductors; Software &amp; IT; Telecommunications<\/div><div><strong>Transportation<\/strong><br>Air Freight; Airlines; Automobiles; Marine; Rail; Road Transportation<\/div><\/div><p><a href=\"https:\/\/navigator.sasb.ifrs.org\/find-your-industry\" target=\"_blank\" rel=\"noopener\">Official SASB Industry Navigator \u2192<\/a><\/p><\/div><\/div><div id=\"ifrs-matrix\" class=\"ifrs-tabs\"><div class=\"ifrs-card\"><h2>Risks &amp; Opportunities Register<\/h2><p>Capture description, source, industry, location, time horizon, likelihood, financial impact, strategic impact, severity, response, owner, evidence, applicability and management decision.<\/p><div class=\"matrix\"><div class=\"cell\">1<\/div><div class=\"cell\">2<\/div><div class=\"cell\">3<\/div><div class=\"cell mid\">4<\/div><div class=\"cell high\">5<\/div><div class=\"cell\">2<\/div><div class=\"cell\">4<\/div><div class=\"cell mid\">6<\/div><div class=\"cell mid\">8<\/div><div class=\"cell high\">10<\/div><div class=\"cell\">3<\/div><div class=\"cell mid\">6<\/div><div class=\"cell mid\">9<\/div><div class=\"cell high\">12<\/div><div class=\"cell high\">15<\/div><div class=\"cell mid\">4<\/div><div class=\"cell mid\">8<\/div><div class=\"cell high\">12<\/div><div class=\"cell high\">16<\/div><div class=\"cell high\">20<\/div><div class=\"cell mid\">5<\/div><div class=\"cell high\">10<\/div><div class=\"cell high\">15<\/div><div class=\"cell high\">20<\/div><div class=\"cell high\">25<\/div><\/div><p style=\"text-align:center\">Likelihood \u00d7 Impact \u2192 Priority \u2192 Response \u2192 Evidence \u2192 Disclosure<\/p><div class=\"ifrs-grid\"><div class=\"risk\"><strong>Physical \/ Transition Risk<\/strong><p>Heat, floods, water stress, regulation, carbon price, technology, market and supply-chain disruption.<\/p><\/div><div class=\"opp\"><strong>Opportunity<\/strong><p>Efficiency, renewables, resilient infrastructure, new products, green finance, market access and innovation.<\/p><\/div><\/div><\/div><\/div><div id=\"ifrs-library\" class=\"ifrs-tabs\"><div class=\"ifrs-card\"><h2>Official Resources<\/h2><p>Use authoritative sources for the current requirements and industry references. The platform should store the reference used for each mapping decision.<\/p><p><a href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/ifrs-s1-general-requirements\/\" target=\"_blank\" rel=\"noopener\">IFRS S1 \u2014 Official<\/a><\/p><p><a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/issb-frequently-asked-questions\/\" target=\"_blank\" rel=\"noopener\">IFRS \/ ISSB \u2014 Official resources<\/a><\/p><p><a href=\"https:\/\/www.ifrs.org\/issued-standards\/sasb-standards\/\" target=\"_blank\" rel=\"noopener\">SASB Standards \u2014 Official<\/a><\/p><p><a href=\"https:\/\/knowledgehub.efrag.org\/\" target=\"_blank\" rel=\"noopener\">EFRAG Knowledge Hub \u2014 Official<\/a><\/p><p><a href=\"https:\/\/www.globalreporting.org\/standards\/\" target=\"_blank\" rel=\"noopener\">GRI Standards \u2014 Official<\/a><\/p><\/div><\/div><div id=\"ifrs-report\" class=\"ifrs-tabs\"><div class=\"ifrs-card\"><h2>Final Report Structure<\/h2><p>Executive Summary \u2192 Basis of Preparation \u2192 Governance \u2192 Strategy \u2192 Risks &amp; Opportunities \u2192 Risk Management \u2192 Climate Resilience \u2192 Metrics &amp; Targets \u2192 GHG \u2192 Industry-based Disclosures \u2192 Evidence &amp; Assurance Register \u2192 IFRS S1\/S2 Content Index \u2192 Final Report.<\/p><p class=\"ifrs-note\">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.<\/p><\/div><\/div><\/div><div class=\"ifrs-footer\">ISCF Digital Sustainability Platform \u00b7 IFRS S1 \u00b7 IFRS S2 \u00b7 SASB Industry-based Guidance \u00b7 <a href=\"mailto:esg@ghgauditor.com\">esg@ghgauditor.com<\/a><\/div><script>function ifrsTab(n){document.querySelectorAll('#iscf-ifrs-platform .ifrs-tabs').forEach(x=>x.classList.remove('active'));document.getElementById('ifrs-'+n).classList.add('active');window.scrollTo({top:250,behavior:'smooth'})}function ifrsLang(){document.querySelectorAll('#iscf-ifrs-platform .bilingual').forEach(x=>x.classList.toggle('active'));var r=document.getElementById('iscf-ifrs-platform');var en=r.lang==='ar';r.lang=en?'en':'ar';r.dir=en?'ltr':'rtl'}<\/script><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u0646\u0635\u0629 IFRS S1 &amp; IFRS S2 \u0645\u0646\u0635\u0629 \u0625\u0641\u0635\u0627\u062d \u062b\u0646\u0627\u0626\u064a\u0629 \u0627\u0644\u0644\u063a\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0641\u0631\u0635 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0648\u0627\u0644\u0623\u0647\u062f\u0627\u0641\u060c \u0645\u0639 \u0631\u0628\u0637 \u0627\u0644\u0623\u062f\u0644\u0629 \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0648\u0625\u0639\u062f\u0627\u062f \u0645\u0644\u0641 \u0627\u0644\u062a\u0642\u0631\u064a\u0631. IFRS S1 &amp; 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 [&hellip;]<\/p>\n","protected":false},"author":180360852,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"advanced_seo_description":"ISCF IFRS S1 and IFRS S2 sustainability reporting platform for sector-specific disclosures, risks, opportunities, metrics, evidence, QA\/QC and report mapping.","jetpack_seo_html_title":"IFRS S1 & IFRS S2 Platform | ISCF","jetpack_seo_noindex":false,"jetpack_seo_schema_type":"faq","_wpcom_ai_launchpad_about_page":false,"_wpcom_ai_launchpad_gallery_page":false,"_wpcom_ai_launchpad_contact_page":false,"_wpcom_ai_launchpad_events_page":false,"_wpcom_ai_launchpad_video_page":false,"_wpcom_ai_launchpad_portfolio_piece":false,"iscf_hero_eyebrow_en":"","iscf_hero_eyebrow_ar":"","iscf_hero_title_en":"","iscf_hero_title_ar":"","iscf_hero_text_en":"","iscf_hero_text_ar":"","iscf_hero_primary_en":"","iscf_hero_primary_ar":"","iscf_hero_primary_url":"","iscf_hero_second_en":"","iscf_hero_second_ar":"","iscf_hero_second_url":"","iscf_show_issb_strip":0,"iscf_show_issb_reach":0,"iscf_show_exam":0,"iscf_show_trust":0,"iscf_show_about":0,"iscf_show_services":0,"iscf_show_mrv":0,"iscf_show_17024":0,"iscf_show_vvb":0,"iscf_show_schemes":0,"iscf_show_cpd":0,"iscf_show_issb":0,"iscf_show_iso":0,"iscf_show_sdgs":0,"iscf_show_leadership":0,"iscf_show_evidence":0,"iscf_show_media":0,"iscf_show_social":0,"iscf_show_final_cta":0,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"footnotes":"","big_sky_generated":false},"class_list":["post-1063","page","type-page","status-publish","hentry"],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/PgaznT-h9","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/ghgauditor.com\/index.php?rest_route=\/wp\/v2\/pages\/1063","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ghgauditor.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ghgauditor.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ghgauditor.com\/index.php?rest_route=\/wp\/v2\/users\/180360852"}],"replies":[{"embeddable":true,"href":"https:\/\/ghgauditor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1063"}],"version-history":[{"count":3,"href":"https:\/\/ghgauditor.com\/index.php?rest_route=\/wp\/v2\/pages\/1063\/revisions"}],"predecessor-version":[{"id":1093,"href":"https:\/\/ghgauditor.com\/index.php?rest_route=\/wp\/v2\/pages\/1063\/revisions\/1093"}],"wp:attachment":[{"href":"https:\/\/ghgauditor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}