ISSB reporting, on the figures you already approve
Prepare IFRS S1 and IFRS S2 disclosures for investors, lenders and overseas parents — governance, strategy, risk management, metrics and targets — on the same figures, evidence and approvals as your BRSR.
Illustrative screen with sample data. tCO₂e.
What IFRS S1 and IFRS S2 ask for
IFRS S1 sets general requirements for sustainability-related financial disclosures and IFRS S2 the climate requirements, effective for periods from 1 January 2024 where adopted. Targeted amendments to IFRS S2 issued in December 2025 apply from 1 January 2027. More than 45 jurisdictions are adopting or otherwise using the standards (IFRS Foundation, September 2026); India's listed companies report under BRSR.
Both standards are organised in the same four parts — governance, strategy, risk management, and metrics and targets — so the same structure carries from the general requirements into climate. The comparison of GRI, ISSB and ESRS shows where BRSR fits beside them.
Sources: IFRS Foundation, IFRS S2 and its December 2025 amendments; ISSB jurisdictional updates (2026). Checked October 2026.
In ESGTrack
- IFRS S1: 12 datapoints across governance, strategy, risk management, and metrics and targets
- IFRS S2: 37 datapoints, from the transition plan and scenario analysis to Scope 3 by category
- A report hub with each section's progress, an audit trail and saved versions
- The report on screen and as a PDF (not an XBRL file)
IFRS S2's emissions, from figures you have already approved
Scope 1 and Scope 2 location-based are the same measures as BRSR Core 1.1 and 1.2; Scope 2 market-based and Scope 3 by category come from your GHG inventory. ESGTrack's framework mapping fills them into IFRS S2 where the measure is the same, and refreshes only what it filled itself — never a value your team changed, or one an assurance engagement has locked.
The report hub's GHG consistency check sets Scope 1, Scope 2 and Scope 3 side by side as BRSR Core, ESRS E1-6 and IFRS S2 report them, against what your approved data calculates, so a figure that differs between frameworks is found before anyone reads the report.
How the GHG inventory is calculated- Scope 1, Scope 2 location- and market-based, Scope 3 in total and by its 15 categories
- Emissions intensity, and the share of assets exposed to transition and physical risk
- Capital deployed, the internal carbon price and remuneration linked to climate
- Climate-related targets, beside the figures they are measured on
Governance, strategy and risk, written once and reviewed
The written disclosures — how the board oversees climate-related risks, how they affect the business model and strategy, the transition plan, scenario analysis and the processes to identify and manage risks — are answered in ESGTrack, then reviewed and approved as BRSR answers are. A number written in an answer is checked against the figure it describes.
The analysis to write them from is in ESGTrack too: climate risk rates physical hazards for each site and runs transition scenarios as carbon-price paths on your Scope 1 and 2 emissions, with and without your decarbonisation plan.
Questions about ISSB reporting
Do Indian listed companies have to report under ISSB?
India's listed companies report under BRSR. IFRS S1 and S2 apply where a jurisdiction adopts them — more than 45 jurisdictions are adopting or otherwise using the standards (IFRS Foundation, September 2026) — and Indian companies are often asked for ISSB-aligned disclosures by investors, lenders and overseas parents. ESGTrack prepares them on the same approved figures as the BRSR.
Can ESGTrack fill the IFRS S2 emissions from our BRSR figures?
Yes, where the measure is the same. Scope 1 and Scope 2 location-based come from BRSR Core; Scope 2 market-based and Scope 3 by category come from the GHG inventory. A figure filled in never overwrites one your team changed, or one an assurance engagement has locked, and the report hub shows any Scope 1, 2 or 3 figure that differs between BRSR Core, ESRS and IFRS S2.
Does it cover the industry-based metrics?
The ISSB questions cover IFRS S1 and IFRS S2's cross-industry metrics. Industry-based metrics are not separate questions; the framework mapping explorer shows where BRSR Core figures sit in the SASB standards, by industry.
Does ESGTrack produce an XBRL file for ISSB?
No. The ISSB report is prepared on screen and as a PDF; ESGTrack does not tag it in the IFRS Sustainability Disclosure Taxonomy. The XBRL file ESGTrack produces is the BRSR's, for NSE and BSE.
How do we turn it on?
An ESG Manager or Administrator turns ISSB on under Settings → Reporting Frameworks. The IFRS S1 and S2 questions and the ISSB report hub then appear for every reporting year.
See the ISSB hub on your own figures
A walkthrough of IFRS S1 and S2 on your BRSR figures, your GHG inventory and the questions your investors ask.