Resources

Everything we publish, free and without a form.

Six sourced reference tables, five framework and jurisdiction guides, five templates, five working tools and twenty-seven articles. No signup, no email gate, and every factual row linked to a primary source.

If you are writing something and need a source, take it. Corrections are welcome and we credit them.

Reference

Maintained and sourced.

Tables we keep current because we use them ourselves. Every row links to the regulator or standard-setter it came from, and where a source does not state something the cell says not verified, not guessing.

Last reviewed monthly. Free to cite with attribution.

IFRS S2 adoption by jurisdiction19 jurisdictions, every row linked to a primary source.IFRS S2, ESRS and TCFD crosswalk82 requirements mapped across the four pillars.Sustainability assurance standardsISSA 5000 and its national adoptions, ten standards compared.IFRS S2 terminology54 terms, separating the defined terms from the rest.IFRS S2 working templatesWhat each template is for and where a spreadsheet stops.First-cycle observatoryWhat the first mandatory cycle produced.

Frameworks and jurisdictions

The standard, and who it binds.

Longer pieces on how a standard is put together and how a particular market has chosen to implement it. Written for someone scoping the work instead of evaluating software.

Paragraph references throughout so you can check us against the source.

IFRS S2, paragraph by paragraphThe four pillars sized to scale, and where Appendix B applies.AASB S2 and ASSA 5010The Australian instrument, the cohorts and the assurance timetable.Malaysia, the NSRFThree groups, two dates each, and who is actually bound.Australia, duties and liabilityWhat directors declare, and what the shield covers.Singapore, the revised timelineEvery deadline that moved in August 2025.

Tools

Five, all working, none gated.

Each one answers a question we were asked repeatedly. They run in your browser, take a result link you can send to a colleague, and none of them ask for an address.

No signup. Nothing is sent anywhere.

Readiness diagnosticSix minutes, scored against IFRS S2, 12-page report.Deadline checkerYour cohort and first mandatory period.Append-only proofTry to edit a locked record. The database refuses.Scope 2 method selectorLocation-based, market-based, and what to evidence.Target disclosure checkerOne target against paragraphs 33 to 36, gaps named.

Templates

Ungated spreadsheets.

The working papers behind a first cycle, as xlsx and csv. They are deliberately plain: columns that an assurance provider will ask about, and nothing else.

Five templates, ten files. No email address required.

GHG data collectionActivity data, factors, and the source behind each figure.Climate risk registerRisks and opportunities with horizons and owners.Sign-off recordPreparer, reviewer, approver, with dates.Governance oversight logWhat the board saw, and when.Materiality assessmentThe judgement, written down.All five templatesxlsx and csv, no signup, no email address.

Articles

Analysis and practitioner guides.

Where the reference tables state a fact, these work through what it means for a preparer. Most come out of a question from someone in a first cycle.

Twenty-seven pieces, oldest still maintained.

What auditors check firstThe four evidence tests, in the order they are asked.Limited versus reasonable assuranceWhat changes for the preparer between the two.Transition reliefsWhat you can defer, and where each deferral ends.Reproducing a figureWhat it takes to rebuild a number a year later.All 27 articlesGuides, analysis and opinion on first-cycle reporting.

By industry

IFRS S2 by industry.

Paragraph 32 requires an entity to refer to and consider the industry-based metrics. These five set out what that means in practice for one industry each, and where the evidence usually runs out.