IFRS S1 + S2.The global baseline.
Noa drafts IFRS S1 general sustainability disclosures and IFRS S2 climate-related disclosures alongside your financial statements. Connected reporting, one assurance trail, every number tied to source.
What IFRS-S1-S2 is
IFRS S1 and S2 are the inaugural standards from the International Sustainability Standards Board. S1 covers general sustainability-related financial disclosures across governance, strategy, risk management, and metrics. S2 deepens the climate-related disclosures originally piloted by TCFD. Adoption is jurisdiction-by-jurisdiction. India's SEBI, the UK, Japan, Singapore, Brazil, and others have either adopted, mandated, or aligned national standards with the ISSB baseline.
Who's in scope
Companies in adopting jurisdictions, dual-listed entities, and any company whose investors expect ISSB-aligned reporting fall in scope. For most large companies in chemicals and manufacturing, IFRS S2 is the most likely first step because climate signals already feed into existing risk reporting. Noa handles the S1 governance and strategy disclosures alongside S2 climate metrics in one workflow.
What's covered
Every requirement Noa covers out of the box. Custom requirements added on Enterprise.
How Noa handles IFRS-S1-S2
The end-to-end workflow Noa runs. Each step backed by evidence. Reviewable, auditable, defensible.
Connected to your financial reporting cycle.
IFRS S1 and S2 are not standalone sustainability reports. They are part of the general purpose financial reporting suite. Noa drafts on the same timeline as your financial statements.
Scope 1/2/3 measurement to ISSB precision.
GHG Protocol-aligned, location and market-based, with 200+ KPI transformations declared in SQL. Every gas, every facility, every category 1 to 15 of Scope 3.
Industry-based metrics from SASB Standards.
IFRS S2 requires industry-specific disclosures derived from SASB. Noa applies the right industry standard automatically based on your sector classification.
TCFD migration without re-platforming.
If you have been disclosing to TCFD, Noa maps your existing disclosures into IFRS S2 structure. Gaps are flagged. New requirements are scoped. No starting from zero.
Scenario analysis with quantified inputs.
Multiple climate scenarios with quantified physical and transition risk impacts. Inputs come from validated datasets. Outputs feed the strategy disclosures.
Reasonable assurance ready.
Every datapoint, every transformation, every approval logged. Auditors get read-only access to the evidence trail. Pass-through to reasonable assurance is a path, not a rebuild.
Questions teams ask
Common questions from compliance and sustainability leads scoping Noa for this workstream.
Should we file IFRS S2 or wait for our jurisdiction to mandate it?
Investors are asking for IFRS S2 disclosures whether or not your jurisdiction has mandated it. If you are dual-listed or have international institutional investors, the de facto requirement is already here. Most companies start with S2 and add S1 in year two.
How does IFRS S2 relate to TCFD?
IFRS S2 is the formalised successor to TCFD. The four-pillar structure (governance, strategy, risk management, metrics and targets) is identical. S2 adds industry-specific metrics from SASB, mandatory Scope 3, and connection to the financial statements. Migration is mostly additive.
Does Noa handle SASB industry standards for IFRS S2?
Yes. The SASB industry standards are part of the IFRS S2 disclosure architecture. Noa applies the relevant industry standard based on your sector classification and surfaces the industry-specific metrics directly in the disclosure draft.
How does IFRS S1 differ from ESRS?
ESRS covers a broader sustainability scope (all of E, S, G with mandatory topical depth). IFRS S1 is investor-focused and currently more general. Companies in both EU and ISSB-adopting jurisdictions typically file ESRS and use Noa to derive the IFRS S1 disclosures from the same underlying data.
IFRS-S1-S2 on Noa.
One graph, one agent.
See how Noa drafts your filing, evidences every datapoint, and survives third-party scrutiny.