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Training Tool: Gap Analysis Check-list for Sustainability-Related Financial Disclosures

These checklists were compiled by SSE to help companies diagnose their current reporting and create a path towards full implementation of IFRS S1 and S2. They should however not be used as a replacement for the standards, rather the checklists in this document are tools to assess only what gaps may exist in an issuer’s current reporting. This tool is part of a toolkit that the UN SSE, together with its partners, developed to support stock exchanges and their market participants in the implementation of the IFRS Sustainability Disclosure Standards. The toolkit includes training tools that are designed to complement the SSE Academy’s training program on the IFRS Sustainability Disclosure Standards. The SSE will continue to work with its partners to add new tools as necessary to provide ongoing support to stock exchanges and their markets on this topic.