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.