Frameworks
IFRS S2 worked samples are live across four sectors. Other framework-coverage rolling out through 2026.
IFRS S2 →
The ISSB’s climate-related disclosure standard. Live for annual reporting periods beginning on or after 1 January 2024 in adopting jurisdictions. Worked samples cover Commercial Banking, Real Estate, Mining & Metals, and General Insurance.
AASB S2 →
The Australian climate disclosure standard, mandatory under Corporations Act 2001 Part 7.4A and enforced by ASIC. Verbatim standard text with paragraph anchors covers the IFRS S2 baseline plus 5 Aus-prefixed paragraphs and 4 AASB deletions called out inline. Sector worked samples coming.
SB 261 (California) →
California’s Climate-Related Financial Risk Act (Health & Safety Code §38533). TCFD-aligned biennial climate-risk reports for entities with revenue above $500M doing business in California, with the measures-adopted requirement layered on top. Worked example backed by asset-level physical-risk analysis.
TCFD
The Task Force on Climate-related Financial Disclosures framework. Foundational for IFRS S2 and the ESRS E1 climate standard. Worked samples in development.
Coverage planned Q3 2026
ESRS E1 (CSRD)
The European Sustainability Reporting Standard for climate change, applied through CSRD. Includes the “before adaptation” wrinkle for E1-9 not in IFRS S2.
Coverage planned Q4 2026
UK SRS S2
The UK Sustainability Reporting Standard S2, the UK’s IFRS S2 endorsement with jurisdictional carve-outs. Coverage will share most worked samples with IFRS S2, plus UK-specific supplementary disclosures.
Coverage planned Q4 2026
SSBJ (Japan)
The Sustainability Standards Board of Japan’s climate-related disclosure standard, applying IFRS S2 with Japanese carve-outs. Mandatory for Tokyo Stock Exchange Prime Market issuers from FY2027, with phased extension to other listed companies.
Coverage planned Q1 2027
What’s a “worked disclosure example”?
Each worked sample is an illustrative paragraph-by-paragraph disclosure for an entity in a specific sector. The samples show one defensible position per paragraph — not “the right answer” (climate disclosure standards are principles-based and accommodate a range), but a position that satisfies the standard’s load-bearing elements.
Each disclosure is paired with interpretive commentary, an evidence base (the standard itself, SASB Industry-Based Guidance, framework-specific guidance, and cohort reviews), and a “Skipped vs. compliant” block summarising what early-wave reporters actually do versus what good disclosure looks like.