5,230 DP
20% CO2
23 / 77%

ISSB S2 Reporting

Turn Your ISSB S2 Disclosure into a Strategic Asset

ISSB S2 (also known as IFRS S2) is more than a compliance obligation—it’s a business advantage. Verified sustainability data helps you streamline reporting, meet investor expectations, and lead with purpose. The standard requires companies to disclose information about climate-related risks and opportunities that could affect their cash flows, access to finance, or cost of capital over the short, medium, or long term.

Carbon Compliance Checker

Why Verification Matters for ISSB S2

The International Sustainability Standards Board (ISSB) released IFRS S2 to create a global baseline for sustainability disclosures.

ISSB S2 focuses specifically on climate-related financial risks and opportunities.

The framework is structured around four core pillars:

  • Governance: Disclose information about the governance processes and controls used to monitor and manage climate-related risks and opportunities.
  • Strategy: Describe the climate-related risks and opportunities that could affect your business model and value chain. This includes using climate-related scenario analysis to assess the resilience of your strategy.
  • Risk Management: Explain the processes you use to identify, assess, and prioritize climate-related risks.
  • Metrics & Targets: Report on performance metrics, including progress toward any climate-related targets you have set.

The ISSB S2 standard emphasizes that disclosures must be supported by evidence. To score well, you need to submit documented, credible evidence, and this is where verification is critical.

  • Verified carbon data strengthens your climate reporting.
  • Third-party assurance shows your policies are implemented, not just written.
  • Verified reporting helps you stand out and build investor trust.
  • It reduces the risk of low scores due to missing or unsubstantiated claims.

Our Role: Independent Verification for ISSB S2 Success

We help you go beyond the questions and provide the verifiable data needed for a strong ISSB S2 disclosure.

How to get your carbon data verified? | Ready to elevate your ISSB S2 and achieve compliance? Contact us today for a consultation and learn how our ISSB S2 accredited verification services can support your climate action goals.

How We Help You Strengthen Your Submission

Elevate Your Sustainability Credentials with Verified ISSB S2 Reporting

Carbonology can help with:

  1. Measure your carbon footprint: We help you measure your GHG emissions (Scope 1, 2, and 3) using a recognized methodology, such as the GHG Protocol, as required by IFRS S2.
  2. Verify your data: We provide independent review and documentation to ensure your data is accurate and reliable.
  3. Align your policies and actions: We align your corporate policies and actions with the ISSB's core requirements for governance, strategy, and risk management.
  4. Submit strong evidence: We help you gather the necessary documentation to support your claims and reduce the risk of greenwashing.
  5. Track and improve performance: We provide expert guidance to help you track your performance and improve year over year.

‍

Ready to Maximise Your ISSB S2 Disclosure?

Whether you're preparing for your first assessment or aiming to level up your reporting, we’re here to help. Our verification services are tailored, affordable, and designed to deliver results.

5,230 DP
20% CO2
23 / 77%

FAQ's Frequently Asked Questions

Q: What does IFRS S2 require companies to disclose?

IFRS S2 requires companies to disclose climate-related risks and opportunities across governance, strategy, risk management, and metrics and targets, building directly on the TCFD framework. Metrics and targets must include Scope 1, 2 and, in most cases, Scope 3 greenhouse gas emissions, alongside climate-related transition and physical risk disclosures.

Q: Is ISSB S2 reporting mandatory in the UK?

Not yet, but it's close — the UK adopted IFRS S2 as UK SRS S2 in February 2026, and the FCA has proposed making it mandatory for around 500 premium-listed companies from financial years beginning 1 January 2027. Voluntary reporting is possible now, and many large private companies are preparing ahead of the expected mandate.

Q: Does IFRS S2 require third-party verification of emissions data?

IFRS S2 itself doesn't mandate third-party verification, but investors and regulators increasingly expect assured emissions data behind climate disclosures, and verification materially strengthens your metrics and targets pillar. Carbonology® verifies GHG data to ISO 14064-3, giving your S2 disclosure independently assured figures.

Q: How does UK SRS S2 differ from IFRS S2?

UK SRS S2 adopts the IFRS S2 baseline with six UK-specific amendments covering areas like transitional relief and effective dates, so reporting under UK SRS substantively satisfies the global ISSB standard. This interoperability means a single verified dataset can support both your UK filing and any international ISSB-aligned disclosure.

Q: How does Carbonology verification support an IFRS S2/UK SRS disclosure?

We verify the Scope 1, 2 and 3 emissions data, targets, and methodology behind your metrics and targets pillar, giving you an ISO 14064-3 statement to support the numbers in your IFRS S2 or UK SRS S2 disclosure. This gives your board and investors confidence the figures will hold up to FCA and auditor scrutiny.

Why Verify Your IFRS S2 / UK SRS S2 Reporting?

Get Accredited Verification | Carbonology® are specialists in all things carbon verification, we deliver exceptional results for your business.

5,230 DP
20% CO2
23 / 77%

Make an enquiry

Request a quote for any or all of our Carbonology® Services

Which standard do you need help with? Select the ones below you would like us to quote for:

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

Book A Meeting

Want to speak to us about Carbon Verification? Simply book a meeting date and time convenient for you.

Schedule a call
Schedule a call