Guide to sustainability reporting under IFRS® Sustainability Disclosure Standards
Our disclosure checklist identifies the potential disclosures that may be required based on currently effective IFRS Sustainability Disclosure Standards as at 30 September 2026 – i.e.:
- IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and
- IFRS S2 Climate-related Disclosures.
It will help companies to:
What’s new?
The 2026 edition of our disclosure checklist has been updated to reflect the latest requirements and reliefs under IFRS Sustainability Disclosure Standards.
This edition incorporates the amendments to IFRS S2 which clarify certain greenhouse gas emissions disclosure requirements, helping you identify forthcoming changes to your reporting obligations and assess the impact on your sustainability reporting processes.
Together with our other IFRS Sustainability toolkit resources, it can help you navigate the requirements with confidence and provide sustainability reporting that is clear, connected and decision-useful.
The previous edition of the disclosure checklist, based on IFRS Sustainability Disclosure Standards effective as at 30 April 2025, is available below.
© 2026 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.