IFRS launches TIG questions log for IFRS S1 and S2 implementation

Posted on May 11, 2026 by Editor

The IFRS Foundation has published a new online resource presenting responses to implementation questions submitted to the Transition Implementation Group (TIG) on IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures).

The resource includes questions where answers can be derived directly from the text of the standards, and will be updated on an ongoing basis as further questions are received and reviewed.

The initial batch of questions and answers include topics like reporting period alignment for emissions data, the timing of disclosure, scope 3 greenhouse gas emissions measurement, the treatment of financed emissions for asset managers, and how to organise sustainability disclosures alongside other information.

The TIG submissions log, also available via the same page, directs readers to the relevant TIG meeting papers for more complex questions that required dedicated discussion.

This is a practical resource for preparers navigating first-time or early-stage implementation of the ISSB Standards.

Read more here.