GRI / IFRS S1・S2 / AA1000

Sustainability Report Planning

Plan and write sustainability reports under GRI Standards, IFRS S1/IFRS S2 and AA1000, from material topics and data collection to assurance preparation, all in one engagement.

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Overview

Write a sustainability report under GRI Standards, IFRS S1, IFRS S2 and AA1000, backed by data and ready for scrutiny.

StandardsGRI Standards (2021), IFRS S1, IFRS S2, SASB, TCFD

Engagement and assuranceAA1000AP, AA1000SES, AA1000AS v3

Typical timelineAbout 4-6 months

01 · Who

Who it is for

Listed companies required to prepare a sustainability report
Companies required to disclose sustainability and climate-related financial information under IFRS S1 and IFRS S2
Companies preparing to list that want to build disclosure capability early
Suppliers whose international customers or financial institutions require ESG information
SMEs preparing a voluntary first report and building sustainability communication

02 · What

What we do

Material topic identification

Engage stakeholders under the AA1000 accountability principles (AA1000AP) and stakeholder engagement standard (AA1000SES), combined with impact assessment, to decide what the report covers.

Disclosure framework

Map to GRI Standards and industry SASB metrics, and list the data and responsible department for each chapter.

IFRS S1 and IFRS S2 disclosures

Organize governance, strategy, risk management, and metrics and targets under IFRS S1 general sustainability disclosures and IFRS S2 climate-related disclosures.

Data collection and checks

Provide forms and a schedule to help each department compile environmental, social and governance data.

Writing and editing

Turn data into a clear, readable narrative and avoid vague adjectives.

Assurance preparation

Organize supporting evidence to meet AA1000 assurance standard (AA1000AS v3) or ISAE 3000 requirements, ready for third-party assurance.

03 · Process

How it works

Kickoff and engagement
Confirm the report scope and plan stakeholder engagement under AA1000SES.
Material topics
Identify and prioritize material topics.
Data collection
Departments provide data and notes using the forms.
Writing and review
Write the first draft, review internally and finalize.
Publication and assurance
Complete the index tables, support assurance and publish.

04 · Deliverables

What you get

Full sustainability report
A complete report written under the GRI Standards.
GRI / SASB / IFRS index table
Disclosure items mapped to page numbers.
Material topic analysis
Stakeholder engagement records and materiality matrix.
Assurance evidence
An evidence list organized for AA1000AS v3 or ISAE 3000.
Data collection templates
Forms and processes you can reuse next year.

05 · FAQ

FAQ

How long should we plan for a first report?

We suggest allowing at least 4-6 months. Cross-department data collection takes the most time, so the earlier you start, the easier it is.

How do IFRS S1, IFRS S2 and GRI differ?

GRI focuses on a company's impact on the environment and society and addresses all stakeholders. IFRS S1 and IFRS S2 focus on how sustainability issues affect the company's finances and address investors. Both can be disclosed side by side in one report.

What is AA1000 for?

AA1000 is a set of accountability standards: AA1000AP is the accountability principles, AA1000SES governs stakeholder engagement, and AA1000AS v3 is the assurance standard. It is commonly used so the report's engagement process and content stand up to third-party review.

Do we need a carbon inventory first?

GHG emissions are the core data for the environmental section and for IFRS S2 climate disclosures. If you have not done an inventory, we suggest doing one in parallel so the climate chapter has real data.

Can you help with the framework only while we write the content?

Yes. We provide framework planning, data forms and review with revisions, while your team writes the content and builds its own reporting capability.