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 training tool is designed as a resource for participants of the SSE Academy training on the IFRS Sustainability Disclosure Standards. The tool outlines resources and key concepts to help report preparers implementing the IFRS Sustainability Disclosure Standards, developed in response to a growing number of questions received by the SSE Academy training team on climate-related metrics.

Transition plans have been identified as a key tool for the global economy to achieve net zero targets.

The purpose of this guidance is to help stock exchanges to develop their own voluntary guidance to support their listed entities in the implementation of IFRS S1 and S2 standards. The IFRS Foundation permits stock exchanges to reproduce the material in this guidance, provided that the educational material is available free of charge.