ISSB Climate-related disclosure checklist

This ISSB Climate-related disclosure checklist is based on the ISSB Standards and includes Amendments to IFRS S2 issued in December 2025

This checklist is intended to provide a summary of required climate-related disclosures set out in the IFRS Sustainability Disclosure Standards (ISSB Standards) and related guidance.

Entities should refer directly to the relevant ISSB Standards for the comprehensive disclosure requirements and additional context.

An entity that prepares sustainability-related financial disclosures in accordance with the ISSB Standards must always apply IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1). IFRS S2 Climate-related disclosures (IFRS S2) further specifies the information an entity is required to disclose about climate-related risks and opportunities. IFRS S1 and IFRS S2 must always be applied together. 

Note that, while this checklist includes the relevant disclosure requirements from IFRS S1, it does not address the disclosures of any other sustainability risks and opportunities, apart from climate. This checklist is updated annually, to include any amendments to IFRS S1 or S2 that may have been made by the ISSB. This version of the checklist incorporates Amendments to IFRS S2 issued by the ISSB in December 2025, effective for annual reporting periods beginning on or after 1 January 2027.

ISSB Standards are effective for annual reporting periods on or after 1 January 2025.

Entities applying the ISSB Standards under a local endorsement mechanism must consider the relevant local effective dates.