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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.

S1

Integrated Reporting Framework Content Elements

IFRS S1
Core Content Elements

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)

To understand the role of materiality and stakeholder engagement, please refer to the Integrated Reporting FAQs.

S2

Integrated Reporting Framework Content Elements

IFRS S2
Core Content Elements

Organisational overview and external environment Governance Business model Risks and opportunities Strategy and resource allocation Performance Outlook
Governance Paragraphs:
6(a)
6(a)(i) – 6(b)(ii)
Paragraphs:
6(a)(v)
Strategy Paragraphs:
9(b)
13
13(b)
Paragraphs:
10
10(a) – 10(d)
14 – 14(a)(v)
Paragraphs:
9(a)
9(c)
9(e)
14(b)
14(c)
22 – 22(c)(iii)
Paragraphs:
9(d)
13(a)
14(c)
15(a) – 16(d)
Risk management Paragraphs:
25(a) – 25(c)
Metrics and targets Paragraphs:
28(c)
29(b) – 29(g)
29(g)(i) – 29(g)(ii)
Paragraphs:
28(a) – 28(b)
29(a) – 29(a)(i)
Paragraphs:
28(c)
29(b) – 29(g)
33(a) – 35
Paragraphs:
33(a) – 35
Paragraphs:
29(a)(ii) – 29(vi)(2)
29(b) – 29(g)
33(a) – 35
36 – 36(e)(iv)

To understand the role of materiality and stakeholder engagement, please refer to the Integrated Reporting FAQs.