How to apply the Integrated Reporting Framework with IFRS S1 and IFRS S2: A mapping tool;
This table maps IFRS S1 and IFRS S2 core content disclosure requirements to the Integrated Reporting Framework content elements, showing one possible way to incorporate IFRS S1 and IFRS S2 disclosures within an integrated report. Thus the mapping does not capture all disclosures required by IFRS S1 and IFRS S2.
To comply with ISSB Standards, an entity must comply with the requirements as set out in IFRS S1 and IFRS S2. An entity cannot rely on this mapping tool as the basis for compliance with ISSB Standards. For more information and resources, visit the ISSB knowledge hub and disclaimer.
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Integrated reporting framework content elements | |||||||
|---|---|---|---|---|---|---|---|
IFRS S1 core content | Organisational overview & external environment | Governance | Business model | Risks and opportunities | Strategy and resource allocation | Performance | Outlook |
| Governance | Paragraphs: 27(a) - 27(a)(v) 27(b) - 27(b)(ii) | Paragraphs: 27(a)(v) | |||||
| Strategy | Paragraphs: 29(b) 32 32(b) | Paragraphs: 29(a) 30, 30(a) - 30(c) 33 33(a) | Paragraphs: 29(d) 32(a) 33(b) 34(a) - 34(b) 35(a) - 35(d) | Paragraphs: 29(d) 32(a) 33(b) 34(a) - 34(b) 35(a) - 35(d) | |||
| Risk management | Paragraphs: 44(a) - 44(c) | ||||||
| Metrics and targets | Paragraphs: 51 51(b) - 51(g) | Paragraphs: 51 51(b) - 51(g) | Paragraphs: 46 - 46(b)(ii) 48 50 - 50(d) 51(a) | ||||
