Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2

This guide aims to help companies understand how to report only climate-related information when applicable using International Sustainability Standards Board (ISSB) Standards.

The ISSB decided to provide transition reliefs in ISSB Standards, including the ‘climate-first’ transition relief, which is the focus of this guide. When providing only climate-related information in accordance with ISSB Standards, companies are required to apply related requirements in IFRS S1.