ISSB IFRS S1 & S2 Software

Meet IFRS S1 & S2 Requirements in a Structured and Audit-Ready Manner

With FramesCube, you can centrally manage your financial sustainability reporting in a single software solution. Capture relevant ESG and climate data, coordinate responsibilities, and prepare transparent disclosures in accordance with the requirements of IFRS S1 and IFRS S2.

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consust framescube ifrs s1 and s2 software herobild v2 10 2026

LEADING ESG TEAMS RELY ON CONSUST

Challenges

What Slows Companies Down Every Day When It Comes to IFRS S1 & S2

Unnecessary extra work caused by parallel standards

Without systematic data mapping, information for CSRD and IFRS S1 & S2 must be collected, verified, and reconciled multiple times across different teams.

Unclear Materiality of Financial Climate Risks

The lack of evaluation criteria and inconsistent processes make materiality decisions subjective, difficult to understand, and hardly defensible to stakeholders.

Gaps between existing data and ISSB requirements

Existing CSRD or CO₂ data do not automatically cover all IFRS data points. Without a gap analysis, gaps will remain undetected until shortly before the reporting deadline.

Audit work performed by the certified public accountant

Without an audit trail and documented process logic, the external audit becomes a bottleneck, especially for companies operating internationally with complex organizational structures.

Advantages

What You Can Achieve with Our IFRS S1 & S2 Software

Data Mapping Instead of Duplicate Work

You continue to use consistent CSRD and CO₂ data and avoid a second, independent data collection process for IFRS S1 & S2.

less manual work

They automatically identify missing data points and fill in the gaps using the efficient FramesCube AI features.

An audit-ready report at the click of a button

They provide the auditor with a dedicated audit area that includes a complete audit trail.

One System for All ESG Requirements

They address all ESG requirements in a single solution, thereby ensuring consistent figures across all reporting obligations.

Process

5 Steps to IFRS S1 & S2 Reporting

From materiality analysis to an audit-ready report: five steps that build on your existing ESG data set rather than duplicating it.

Step 1

Identifying Risks, Opportunities, and Materiality

You analyze financial and non-financial data and prioritize relevant ESG and climate issues in accordance with IFRS S1 & S2. A guided process incorporating best practices ensures regulatory compliance.

consust ifrs s1 s2 software risk identification

Step 2

Identify Gaps and Assign Data Points

You can cascade data throughout your entire organizational structure, automatically identifying gaps in reporting along the way. Then, let FramesCube AI conveniently pre-fill the data for you.

consust ifrs s1 s2 software gap analysis

Step 3

Record IFRS S1 & S2 Requirements

They use AI to capture climate and governance data and link it directly to climate risk analysis and the CO₂ module. Approval and audit workflows ensure completeness.

consust ifrs s1 s2 software data collection

Step 4

Monitor Progress via the Dashboard

You can track reporting progress in real time via customizable dashboards, identify discrepancies early on, and notify the responsible colleagues about meeting deadlines.

Step 5

Create an Auditable Report Using AI

You generate the IFRS report with the click of a button using FramesCube AI, link the text sections to the data points via tagging, and provide the auditor with a dedicated audit section.

Key Features of FramesCube IFRS S1 & S2 at a Glance

IFRS Materiality Analysis

Assess financial sustainability risks and opportunities in a structured manner.

Integrated Gap Analysis

Systematically identify missing data, information, and supporting documentation.

IFRS S1 & S2 Data Catalog

Systematically record and process all relevant requirements.

Real-Time Dashboards

Keep track of progress and outstanding tasks at a glance at any time.

Efficient Workflows

Centrally coordinate responsibilities, deadlines, and approvals.

AI-powered reporting

Automatically generate report content and format it efficiently.

Framework Mapping

Consistently Use Data Across ISSB, CSRD, and Other Modules

Complete audit trail

Automatically document changes, data sources, and approvals.

Flexible System Integration

Seamlessly exchange data via Excel, Power BI, and web APIs.

Another reporting standard without data integration doubles the workload and the risk of errors.

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Solution

Why ESG Professionals Rely on FramesCube IFRS S1 & S2 Software

An additional ISSB standard does not require an additional software environment, but rather one that grows along with your ESG requirements.

ISSB: Empowerment Instead of Dependence

You will be able to meet the IFRS S1 and S2 requirements independently in the medium term, without becoming permanently dependent on external support.

Always Up to Date with Regulatory Requirements

CSRD, ISSB, and the EU Taxonomy are constantly evolving. Our experts incorporate new updates directly into FramesCube.

One Software Solution for All ESG Requirements

FramesCube is modular and scalable, and adapts to your ESG requirements. All ESG data is meaningfully linked together.

Customer Testimonials

100% of our customers are satisfied

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“We’ve had a very positive experience with CONSUST FramesCube. We’re particularly impressed by CONSUST’s quick response times and expert support, which provides us with practical assistance when we have questions and makes it much easier to implement our ESG requirements.”

Maria Hasselbach
, Project Manager for Sustainability Reporting,Alexianer Group

“We particularly appreciate the integrated FAQs and best practices for meeting ESG requirements, as well as the CONSUST team’s high level of ESG expertise.”

Hans KühnVice President of Global Quality Assurance & CSR,
, Schwan Cosmetics

“CONSUST’s FramesCube ESG software and consulting services optimally map our specific ESG requirements and processes, despite our complex organizational structure.”

Rüdiger MesterheideHead of Quality Management,
, HANNING & KAHL

Part of our FramesCube
All-in-One ESG Solution

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FAQ

Your Questions About the IFRS S1 & S2 Software. Our Answers.

The most common questions from ESG managers regarding the implementation of IFRS S1 & S2 with FramesCube.

What are IFRS S1 and S2?

IFRS S1 sets out the general requirements for disclosing information on all material sustainability risks and opportunities. It thus establishes a framework for comprehensive sustainability reporting that is relevant to investors’ decision-making. IFRS S2, on the other hand, focuses specifically on climate-related risks and opportunities and supplements IFRS S1 with detailed requirements in this area. IFRS S1 and S2 are comparable to the CSRD reporting requirements.

What are the main differences between IFRS S1 and S2?

IFRS S1 forms the basis for the disclosure of all sustainability-related information and is therefore broader in scope. IFRS S2, on the other hand, is more focused and deals exclusively with climate-related issues. Together, the two standards enable a comprehensive yet specialized presentation of a company’s sustainability performance.

When and where should the ISSB IFRS S1 and S2 standards be applied?

The ISSB standards, including IFRS S1 and S2, apply to fiscal years beginning on or after January 1, 2024. In Europe, there is no requirement to apply them; however, companies may adopt them on a voluntary basis. Doing so allows them to improve international comparability and transparency in their reporting.

What is the purpose of the ISSB and the IFRS S1 and S2 standards?

The International Sustainability Standards Board (ISSB) aims to establish globally consistent and reliable standards for sustainability reporting. IFRS S1 and S2 are designed to provide investors and other financial market participants with a clear picture of companies’ sustainability risks and opportunities. This promotes greater comparability and supports well-informed investment decisions.

What role does software play in the implementation of IFRS S1 and S2?

Software solutions help companies systematically collect, document, and report the sustainability and climate data required by IFRS S1 and S2. They facilitate consistency between financial and non-financial information, ensure clear traceability, and reduce manual errors. In addition, tools such as FramesCube offer automated reporting functions that are tailored to the ISSB’s requirements, thereby increasing transparency and efficiency.