ISSB/IFRS S1-S2 Gap Analysis in Minutes
AI-powered assessment against the global baseline for sustainability disclosures. Identify gaps before regulators and investors do.
Global baseline for sustainability disclosures — mandatory or under adoption in 35+ jurisdictions
What is ISSB?
The International Sustainability Standards Board (ISSB) develops global sustainability disclosure standards under the IFRS Foundation. Its standards—IFRS S1 (general requirements) and IFRS S2 (climate)—provide the global baseline that 35+ jurisdictions have mandated or are actively adopting, representing over 50% of global GDP.
Important: IFRS S1 requires companies to consider SASB Standards (77 industry standards) when identifying sustainability risks beyond climate—covering water, workforce health, data security, and more.
IFRS S1
General Sustainability Disclosures
- Governance structures and processes
- Strategy and business model impacts
- Risk management processes
- Metrics and targets
IFRS S2
Climate-Related Disclosures
- Physical and transition climate risks
- Scenario analysis requirements
- Scope 1, 2, 3 GHG emissions
- Transition plan disclosures
IFRS S1 vs IFRS S2
Understanding the two core ISSB standards
| Aspect | IFRS S1 | IFRS S2 |
|---|---|---|
| Scope | General sustainability-related disclosures | Climate-specific disclosures |
| Focus | Governance, strategy, risk management, metrics | GHG emissions, climate scenarios, transition plans |
| Metrics | Entity-specific sustainability metrics | Scope 1, 2, 3 GHG emissions |
| Scenarios | General risk/opportunity assessment | Climate scenario analysis required |
| Transition | General strategy disclosure | Specific transition plan requirements |
Collect Once, Use Everywhere
ISSB provides the global baseline that aligns with other major frameworks
CSRD/ESRS
ISSB serves as global baseline; ESRS builds on top for EU requirements
California Climate
California state-level climate disclosure requirements emerging as key US framework
GRI
GRI and ISSB collaborate; combined reporting increasingly common
How Martin Helps with ISSB
Upload your sustainability report and receive comprehensive gap analysis against IFRS S1 and S2 requirements
Comprehensive PDF Report
Detailed gap analysis against IFRS S1 and S2 with actionable recommendations.
PowerPoint Summary
Executive-ready presentation with key findings and priority actions.
Climate Disclosure Focus
Specific assessment of IFRS S2 climate requirements including scenario analysis.
ISSB Analysis Pricing
Global baseline assessment at a fraction of consulting costs
Traditional consultants
$10,000 – $25,000
4-6 weeks delivery
Martin delivers
$299
30 minutes delivery
Same methodology. Same frameworks. AI speed.
ESG Complete Report
- PDF Report + PowerPoint Deck
- Excel Gap Tracker Included
- ESRS & ISSB Gap Analysis
- 30+ ESG Topic Scoring
No contracts. No setup fees. Pay only when you need it.
Related Reading
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Common disclosure gaps we find across hundreds of sustainability reports.
Built by Sustainability Experts
Martin combines 8 years of hands-on ESG consulting experience from FTI Consulting, EY, and ERM with cutting-edge AI to deliver consultant-grade analysis.
Analyze Your ISSB Report