This homework assignment has been designed to be used alongside the SSE’s training program on the ISSB’s Standards. While a reporting plan is not a requirement of these standards it can help a company to plan its activities and ensure effective application of the standards. This assignment aims to help workshop participants think through the various components of a disclosure plan.

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.