International · Sustainability
Global sustainability disclosure (IFRS S1 & S2)
Statera lets groups reuse their ESRS data points for IFRS S1 and S2 disclosures, so global and EU sustainability reporting draw on one controlled source.
What it is / who uses it
The International Sustainability Standards Board (ISSB) sets global baseline sustainability disclosure standards: IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate-related disclosures). A growing number of jurisdictions are adopting or referencing them, and they are designed to interoperate with the ESRS, so groups reporting in both the EU and other markets can reuse much of the same underlying data.
How Statera handles it
- Lets groups reuse their ESRS data points for IFRS S1 and S2 disclosures.
- Keeps global and EU sustainability reporting on one controlled source.
- Keeps each disclosure linked to source, with ownership and review states.
Frequently asked questions
- What are IFRS S1 and S2?
- The ISSB's global standards for sustainability and climate disclosures.
- Do they replace ESRS?
- No, they are a global baseline designed to interoperate with ESRS.
See ISSB / IFRS S1 & S2 in Statera
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