The journey to sustainability reporting for organisations often revolves around key steps. First, organisations must determine their material topics through a financial materiality process, as required by the IFRS sustainability disclosure standards. Next is assessing the disclosure requirements of IFRS S1 and IFRS S2 against the information available across an organisation.
This step will help organisations identify the information gaps that need to be addressed to fulfil the requirements of the standards. Once the information gaps have been closed, organisations can proceed to the final step of reporting.
