The International Sustainability Standards Board (ISSB) issued IFRS S1 (General Sustainability Disclosures) and IFRS S2 (Climate-related Disclosures) in June 2023. South Africa's JSE has aligned its sustainability reporting requirements to the ISSB baseline, making it relevant for all listed entities and increasingly for large unlisted companies.
This framework contributes to the following governance domains in your Encircle score:
Encircle maps ISSB S1 and S2 requirements to D06 Environment and D01 Strategy. Sustainability governance policy, climate risk assessment, emissions reporting, and board oversight documentation are tracked as evidence categories. Your environmental domain score reflects your ISSB readiness.
Encircle tells you when you are ISSB S1/S2 Ready — meaning your governance, strategy, risk management, and metrics documentation meets the ISSB disclosure requirements. For independent limited or reasonable assurance on your sustainability disclosures, connect with a sustainability assurance provider via the Encircle Network.