Greentryst · Sustainability Disclosure Guides

Simplified Guides to Every Sustainability Disclosure.

Every guide treats every clause three ways: the Requirement verbatim, what it means in plain English, and what a good disclosure for that requirement looks like.

Total guides

10

Live

1

In preparation

9

Authored by

Climate Disclosure Desk

Each Clause, Simplified Thrice

Published Requirement

What it means

Illustrative Disclosure

Disclose the body or individual responsible for oversight of climate-related risks and opportunities.

Who actually is responsible for climate risk at the board level. Committees and Members.

The Risk and Sustainability Committee, chaired by the CFO, holds quarterly oversight of climate matters.

IFRS S2 · 6(a)

Published Guides · 1

Flagship Standard GuideISSB (IFRS)·Effective 2024·116 clauses guided

IFRS S2: Climate-related Disclosures

IFRS S2 Climate-related Disclosures is the global baseline standard for corporate climate reporting. Issued by the International Sustainability Standards Board (ISSB) under the IFRS Foundation in June 2023 and effective for annual reporting periods beginning on or after 1 January 2024, it has since been adopted or formally referenced by regulators in the United Kingdom, Australia, Canada, Brazil, Japan, Singapore, and Nigeria. With that global footprint, IFRS S2 is now the de facto successor to the TCFD recommendations.

Pillars covered

Governance

10 clauses

Strategy

51 clauses

Risk Management

9 clauses

Metrics and Targets

46 clauses

Climate Disclosure Desk · Reviewed by Editorial Board

Open the IFRS S2 Guide

The Practitioner's Lens

How every guide reads.

Using IFRS S2 paragraph 6(a) as a reference for our three-panel analytical framework. The same treatment applies to every clause in every guide on this site.

Requirement

To achieve this objective, an entity shall disclose information about the governance body(s) (which can include a board, committee or equivalent body charged with governance) or individual(s) responsible for oversight of climate-related risks and opportunities. Specifically, the entity shall identify that body(s) or individual(s) and disclose information about the matters set out in paragraph 6(a)(i) through (v).

VERBATIM · IFRS S2

What it means

IFRS S2 requires the entity to name the body or individual that sits at the top of the climate governance chain. This is not a rhetorical reference to "the board". The standard expects a specific answer: the Board of Directors, a specific standing committee, or a named executive role. The five sub-paragraphs that follow ask how that body or person is mandated, informed, equipped, and incentivised.

PLAIN ENGLISH · GREENTRYST

Illustrative Disclosure

"The Board of Directors holds ultimate oversight of climate-related risks and opportunities, discharged primarily through the Risk and Sustainability Committee (RSC). The RSC reviews climate matters at each of its four annual meetings and escalates issues of strategic consequence to the full Board." The passage names the body, specifies the delegated committee, and states the cadence. Everything that follows in paragraphs 6(a)(i) to (v) refers back to this anchor.

WHAT A GOOD DISCLOSURE LOOKS LIKE

In preparation · 9 guides

In review by the Editorial Board

StandardISSB (IFRS)
In review

IFRS S1

IFRS Foundation (ISSB)

General requirements for disclosure of sustainability-related financial information. Companion to IFRS S2 and the umbrella under which other topical standards sit.

Climate Disclosure Desk

Forthcoming
StandardGRI
In review

GRI

Global Reporting Initiative

Impact-materiality focused sustainability reporting standards. Universal Standards plus topical Environmental, Social, and Economic Standards.

Climate Disclosure Desk

Forthcoming
StandardEFRAG
In review

ESRS

EFRAG

The EU reporting standards that implement the CSRD. Twelve topical standards covering environmental, social, governance, and cross-cutting requirements under a double-materiality lens.

Climate Disclosure Desk

Forthcoming
DirectiveEU COMMISSION
In review

CSRD

European Commission

EU law requiring in-scope entities to report against the ESRS. Defines scope, timing, assurance, and digital reporting obligations.

Climate Disclosure Desk

Forthcoming
DirectiveSEBI
In review

BRSR

Securities and Exchange Board of India

Mandatory sustainability reporting format for the top 1,000 listed companies in India, organised around nine principles from the National Guidelines on Responsible Business Conduct.

Climate Disclosure Desk

Forthcoming
FrameworkFSB
In review

TCFD

Financial Stability Board

The four-pillar climate disclosure framework now absorbed into IFRS S2. Still widely referenced in jurisdictions that have not yet adopted ISSB standards.

Climate Disclosure Desk

Forthcoming
FrameworkTNFD
In review

TNFD

TNFD Taskforce

Nature-focused counterpart to TCFD. LEAP approach for locating nature exposures, evaluating dependencies and impacts, assessing risks and opportunities, and preparing disclosures.

Climate Disclosure Desk

Forthcoming
StandardIFRS FOUNDATION
In review

SASB

IFRS Foundation

Industry-specific sustainability accounting standards now maintained by the IFRS Foundation. Source of the industry-based metrics referenced by IFRS S2.

Climate Disclosure Desk

Forthcoming
Disclosure SystemCDP
In review

CDP

CDP Worldwide

Annual environmental disclosure platform covering Climate, Water, and Forests questionnaires. Scoring from A to D-/F drives institutional investor engagement.

Climate Disclosure Desk

Forthcoming

Editor's Note // 2026

How we write these guides.

Sustainability rules are written by lawyers and standard- setters. They are precise, but rarely reader friendly. We turn each rule into a guide a working professional can actually use.

For every clause in every standard we cover, we show three things side by side:

  • The exact words of the rule, published without changes.
  • What the rule is really asking for, in plain language, so you understand why the requirement is there.
  • What a good disclosure for that requirement looks like, so you have a model to write against.

The guides are written by the Greentryst Climate Disclosure Desk and reviewed by an independent Editorial Board before they go live.