標準簡介
IFRS S1 / IFRS S2 是由 國際永續準則理事會（ISSB） 發布的現行有效標準，常用於金融銀行、製造業、能源、科技、零售、服務業等產業，並適用於全球等市場。
本頁整理了 IFRS S1 / IFRS S2 的官方文件、目前狀態以及常見相關認證或評估機構，便於快速理解要求與落地路徑。
Investor-grade disclosure baseline
IFRS S1 sets the general architecture for sustainability-related financial disclosures, while IFRS S2 adds climate-specific metrics, governance, risk management, strategy, and targets.
Interoperability focus
Companies use ISSB as a global baseline when reconciling CSRD/ESRS, national climate disclosure rules, and voluntary TCFD-style reporting.
Financial materiality lens
The standards focus on sustainability risks and opportunities that could reasonably affect enterprise value, cash flows, finance access, or cost of capital.
list_alt Implementation Focus Areas
- Governance over sustainability risks and opportunities
- Materiality assessment tied to investor decision-making
- Climate scenario analysis and transition planning
- Scope 1, Scope 2, and relevant Scope 3 greenhouse gas emissions
- Cross-functional controls over source data
- Connectivity between sustainability and financial statements
Who Needs to Comply?
Public companies, financial institutions, large private groups, and multinational suppliers preparing sustainability disclosures for investors or jurisdictions adopting ISSB-aligned rules. Also relevant for companies aligning CSRD, TCFD, and local climate disclosure workstreams.
Key Requirements
Governance and accountability
Define board and management oversight for sustainability-related risks and opportunities, including who reviews disclosures and how sustainability topics enter enterprise risk management.
Materiality and scope
Identify sustainability matters that could affect enterprise value. Document judgments, boundary decisions, value-chain assumptions, and why topics were included or excluded.
Climate metrics and targets
For IFRS S2, disclose climate-related metrics, greenhouse gas emissions, transition risks, physical risks, and progress against targets where applicable.
Data controls and assurance readiness
Build auditable controls over emissions, supplier, financial, and operational data. Reconcile sustainability figures to finance-owned systems where possible.
Penalties & Enforcement
IFRS S1/S2 do not directly impose penalties by themselves. Enforcement comes through jurisdictions that adopt or reference ISSB standards, securities regulators, listing rules, audit/assurance expectations, and investor or lender requirements.