Generate Your First IFRS S1/S2 Report
By the end of this guide, you'll have produced an IFRS S1 and S2–aligned report in GreenSphere. The report is split across IFRS S1 (general sustainability disclosures), IFRS S2 (climate-specific disclosures), and the SASB-derived industry-based guidelines for your sector.
This guide covers the platform workflow. It does not teach IFRS methodology; for that, see the reporting guide Choosing your first framework and the IFRS S1/S2 framework deep page.
Before you start
Have these in place:
- IFRS S1 and S2 in your framework layer (set during onboarding or in Settings → Frameworks).
- Data logged for the reporting period. IFRS S2 in particular requires Scope 1, 2, and material Scope 3 emissions, plus any climate-related metrics and targets you've set.
- Governance and risk inputs. Many IFRS S1 disclosures are narrative — board oversight of climate risk, risk management processes, scenario analysis approach. Have this information ready (or know who to ask).
Step by step
Open Reports and check reporting readiness
Click Reports in the left sidebar. Review the reporting readiness tracker at the top. For each framework you have configured, the tracker shows how many of the required indicators have data in your current period out of the total required for a full report.
Use this to identify gaps before generating. The narrative fields in IFRS S1 won't show on the readiness tracker (those are completed manually), but quantitative gaps in S2 — particularly emissions and climate metrics — will.
Create a new report
Click + Create a Report. In the modal:
- Framework — select IFRS.
- Reporting period — set start and end dates. Year, quarter, month, week, and day ranges are all supported.
Click Continue. The IFRS report builder opens.
Review the IFRS report builder structure
The builder is split into three sections:
- IFRS S1 — General Requirements. The general sustainability disclosure layer: governance, strategy, risk management, and metrics and targets, applied to all material sustainability topics. Most fields here are narrative.
- IFRS S2 — Climate-related Disclosures. The climate-specific layer: governance over climate, climate-related risks and opportunities, scenario analysis, transition plans, Scope 1/2/3 emissions, and climate-related metrics and targets. A mix of narrative and quantitative; the quantitative side auto-populates from your indicators.
- Industry-based guidelines. SASB-derived sector-specific disclosures applied to IFRS S2. Your sector was identified during onboarding, so the relevant industry-based guideline is already pre-selected and pre-loaded in the builder. You only complete the guideline that applies to your sector — others are hidden.
Complete IFRS S1 — mostly narrative
Most IFRS S1 fields are narrative and require manual entry. Common sections:
- Governance — board and management oversight of sustainability-related risks and opportunities.
- Strategy — how sustainability matters affect your business model, value chain, and financial planning.
- Risk management — how you identify, assess, prioritise, and monitor sustainability-related risks.
- Metrics and targets — for material topics other than climate (e.g., workforce, water).
Where a field is linked to an indicator (e.g., a workforce headcount metric), it auto-populates. Where it isn't, you type the disclosure directly. As with GRI reports, you can save as a draft, return later, or generate with empty fields if needed.
Complete IFRS S2 — narrative plus auto-populated quantitative fields
IFRS S2 has more quantitative content than S1, so more fields will auto-populate. Typical pattern:
- Narrative fields (manual): governance over climate, strategy and resilience, scenario analysis methodology, transition plan summary.
- Quantitative fields (auto-fetched from indicators): Scope 1, 2, and 3 emissions; emissions intensity metrics; climate-related capex; targets and progress against targets.
For each auto-fetched field, the value populates with the source indicator named. If the indicator is missing data for the period, the field shows empty — log the missing data via Log your first data point and re-open the report to refresh.
Complete the industry-based guideline for your sector
Below S1 and S2, the builder shows the industry-based guideline that matches your sector (set during onboarding). Examples: hospitality, manufacturing, financial services, technology and software.
Each industry-based guideline has its own set of fields — a mix of narrative and quantitative, with the quantitative side auto-populated from any indicators mapped to those sector-specific metrics.
If your sector doesn't have a SASB-derived industry guideline (rare — most sectors do), the builder shows only the universal S2 layer for this section.
Preview, finalise, and export
When the report is filled out enough to be useful:
- Click Preview to render the formatted report in-browser. Spot-check narrative consistency and quantitative accuracy.
- Click Finalise when ready. The report state for the period locks.
- Export in your preferred format — PDF for presentation, CSV for downstream processing.
As with the GRI flow, drafts and in-progress reports remain in your Reports list and can be edited at any time. Finalised reports can be exported repeatedly.
Verify it worked
Your IFRS report generated successfully if:
- The new report appears in your Reports list with status
Finalised. - The export includes three coherent sections: IFRS S1, IFRS S2, and the industry-based guideline for your sector.
- Quantitative fields linked to indicators show values matching your dashboard for the same period.
- The narrative sections you completed render in the export with correct formatting.
Troubleshooting
My sector doesn't have an industry-based guideline showing. Some sectors don't have a SASB-derived guideline in IFRS S2. The builder will show only S1 and S2 universal sections in that case. Confirm your sector setting in Settings → Company profile; if it's set to General / Other, you won't see a sector guideline.
Many IFRS S1 fields are blank because they're narrative — is that a problem? Narrative fields don't auto-populate; you complete them manually. Empty narrative fields don't block report generation but they will be visible as gaps in the final export. Either complete them, save as draft and return later, or generate the report with the gaps clearly marked.
My Scope 3 numbers look incomplete. IFRS S2 expects disclosure of relevant Scope 3 categories. The platform calculates the categories you've logged data for; categories with no data appear blank. Use the readiness tracker to identify which Scope 3 categories you've covered and run a Scope 3 screening (see the reporting guide Calculating Scope 3 emissions: the 15 categories explained) to decide which to fill.
I want to report under both IFRS and GRI. Generate them as two separate reports — one IFRS, one GRI — for the same period. The frameworks have different structures, but they share underlying indicators where the same data populates both reports. See Generate your first GRI report.
Scenario analysis disclosure — what does the platform fill in here? Scenario analysis under IFRS S2 is currently a narrative disclosure. The platform doesn't generate scenario outputs automatically; you write the methodology and findings into the narrative field.
What's next
You've generated IFRS reports. The natural next steps:
- How emissions calculations work — the trust guide. Understand the calculation chain that produced the numbers in your S2 export, so you can defend them to assurance reviewers.
- Set and track sustainability targets — IFRS S2 requires target disclosure. Set targets in the platform so they appear automatically in future reports.
- Audit trail and data history — what assurance providers ask for when reviewing your report.