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ISSB  |  IFRS S1 and IFRS S2

From company data to a complete ISSB disclosure.

EcoLedger brings IFRS S1, IFRS S2, industry metrics, Scope 1 to 3 emissions, climate scenarios and supporting evidence into one controlled reporting process.

IFRS S1IFRS S2Scope 1 to 3Industry metricsScenario analysisEvidence trail
app.theecoledger.com
The EcoLedger disclosure builder
The output

Start with what you actually have to deliver.

A complete IFRS S1 and IFRS S2 disclosure, backed by the calculations, evidence and requirement mapping behind it.

Sample IFRS S1 and IFRS S2 disclosure produced by EcoLedger
Governance

Board oversight, responsibilities and controls

Strategy

Risks, opportunities, scenarios and resilience

Risk management

Identification, assessment and monitoring

Metrics and targets

Emissions, industry metrics and climate targets

The disclosure is the output. The reporting record behind it is the product.

Behind the disclosure

Every statement should lead back to something.

EcoLedger connects reported narrative and metrics to the data, calculation, evidence and requirement behind them.

Source data
Fleet_fuel_records.csv
412,900 litres of diesel, twelve depots
Calculation
DESNZ 2026 factor
Litres multiplied by factor, GHG Protocol basis
Evidence
3 documents attached
Fuel card statements, reconciled to ledger
Requirement
IFRS S2 29(a)(i)
Gross Scope 1 greenhouse gas emissions
Disclosure

During FY2026 the Group’s gross Scope 1 greenhouse gas emissions were 1,284 tCO₂e [S2 29(a)(i)], measured in accordance with the GHG Protocol Corporate Standard.

Traceable

See where each reported figure came from.

Mapped

Know which requirement the data satisfies.

Reviewable

Give finance and assurance teams the supporting evidence trail.

Inside EcoLedger

One reporting process from data to disclosure.

01  Calculate

Build the numbers.

Calculate Scope 1, Scope 2 and Scope 3 using reporting year factors, with entity detail and data quality preserved.

app.theecoledger.com  ·  Emissions
The EcoLedger greenhouse gas calculation engine
Scope 1 · FY2026
1,284 tCO₂e
DESNZ 2026 · primary data
02  Map

Close the requirements.

Track every IFRS S1 and IFRS S2 requirement against the datapoints, narrative and evidence required to satisfy it.

app.theecoledger.com  ·  Requirement tracker
S2  29(a)  Gross emissions, Scope 1 and 2Complete
S2  29(a)(i)  Scope 3 by categoryComplete
S2  22(b)  Climate scenario analysisIn progress
S1  27  Governance and oversightComplete
S2  29(f)  Internal carbon priceNot applicable
84 of 91 addressedEvidence on 96 percent
03  Disclose

Build the report from the record.

Assemble governance, strategy, risk management, scenarios, metrics and targets into a disclosure linked back to its supporting evidence.

app.theecoledger.com  ·  Disclosure builder
Assembling the ISSB disclosure in EcoLedger
Built for the reporting cycle

Built for review this year. Built to be reused next year.

Sustainability builds the reporting record. Finance can review the process. Assurance teams can follow the evidence. When the next reporting year arrives, the structure is already there.

Build
  • Data
  • Risks
  • Metrics
  • Narrative
Review
  • Controls
  • Evidence
  • Challenge
  • Sign off
Refresh
  • Prior year structure
  • Updated data
  • Updated factors
  • Updated disclosure

The first disclosure is implementation. The next one should be a refresh.

Deployment

Start with ISSB. Extend when your reporting perimeter does.

EcoLedger can support IFRS S1 and IFRS S2 for a single reporting entity or extend the same underlying data across entities, jurisdictions and additional disclosure frameworks.

Single entity Group reporting Multiple jurisdictions Multiple frameworks
Entities

Sites, subsidiaries, business units and group reporting.

Jurisdictions

ISSB baseline and local adoption requirements.

Frameworks

Reuse underlying data across related sustainability disclosures.

Your data On device optionEncrypted syncPasswordless accessExport at any time
What is included

ISSB reporting in EcoLedger.

  • IFRS S1 requirements
  • IFRS S2 requirements
  • Industry metrics
  • Scope 1, 2 and 3
  • Climate scenarios
  • Materiality
  • Risks and opportunities
  • Metrics and targets
  • Evidence register
  • Requirement mapping
  • Multi entity reporting
  • Word and PDF output
Common questions
Can EcoLedger support multiple entities and jurisdictions?

Yes. Entities are configured individually and consolidated into group reporting, so subsidiaries can hold their own activity data, metrics and narrative while the group reports on one dataset. Local ISSB adoption regimes sit over the same underlying data as jurisdiction overlays, so a datapoint entered once can satisfy the global baseline and the local requirement.

Which emission factors are supported?

DESNZ factors for United Kingdom activity and IEA grid factors for international electricity, matched to the reporting year rather than the current year, so prior year comparatives and restatements stay consistent. Calculations follow the GHG Protocol Corporate Standard across Scope 1, Scope 2 on both location and market basis, and all 15 Scope 3 categories. The factor edition and data quality are recorded against each figure, and new editions are added each reporting year.

How does EcoLedger support review and assurance?

Each reported figure keeps its source data, calculation and attached evidence, and each disclosure statement carries the requirement it satisfies. Reviewers can move from a number in the report to the document behind it without a separate request, and the same structure is available to an external assurance provider. EcoLedger supports your own review process. It does not provide an assurance opinion.

How much reporting guidance is built into the platform?

EcoLedger structures the reporting process around the requirements themselves. Each requirement is mapped to the data, narrative and evidence needed to complete it, with guidance embedded throughout the workflow. Your team retains responsibility for the judgements, assumptions and underlying information that form the disclosure.

See it with your reporting

Bring one ISSB reporting problem. We will show you how EcoLedger handles it.

Bring an existing disclosure, spreadsheet, emissions inventory or reporting gap. We will map it into the EcoLedger process and show you what the reporting record would look like.

EcoLedger is built on IFRS S1 and IFRS S2, the ISSB global sustainability disclosure standards. It supports the preparation of your reporting and your own review and assurance process. It does not provide an assurance opinion.
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