Last verified: August 22, 2026. By Will Tygart. Walk the board pack once. Answer Yes / Partial / No / N/A. Attach evidence in the same folder as energy and LL97 files. This is a working questionnaire for built-environment organizations, not the official ISSB text. Confirm numbering against IFRS Foundation materials.
People are asking Copilot for a list they can fill in. The ISSB implementation guide is the parent. This page is the child checklist.
S1 — General sustainability-related financial disclosures
| # | Question | Y / P / N / NA | Evidence pointer |
|---|---|---|---|
| S1-1 | Has the board (or delegated committee) stated how it oversees sustainability-related risks and opportunities? | ||
| S1-2 | Is management’s role in assessing and managing those risks documented, including which roles and how often they report? | ||
| S1-3 | Have we described the sustainability-related risks and opportunities that could reasonably affect cash flow, access to finance, or cost of capital over short, medium, and long term? | ||
| S1-4 | Have we described the current and anticipated effects on business model and value chain (including tenants, vendors, and locations)? | ||
| S1-5 | Have we described the effects on strategy and decision-making, including transition plans if we have one? | ||
| S1-6 | Have we described the effects on financial position, performance, and cash flows for the reporting period, and the anticipated effects? | ||
| S1-7 | Have we described the resilience of our strategy to those risks, including the inputs used? | ||
| S1-8 | Have we described the processes to identify, assess, prioritize, and monitor sustainability-related risks and how they integrate with overall risk management? | ||
| S1-9 | Have we disclosed the metrics used, including those required by an ISSB thematic standard and any internally defined metrics? | ||
| S1-10 | Have we disclosed the targets, the period, the base period, milestones, and performance against them? | ||
| S1-11 | Have we applied the same reporting entity as the financial statements and explained judgments, uncertainties, and errors? |
S2 — Climate-related disclosures (on top of S1)
| # | Question | Y / P / N / NA | Evidence pointer |
|---|---|---|---|
| S2-1 | Governance of climate risks and opportunities is explicit (board + management), not only “ESG” in general? | ||
| S2-2 | Physical risks (acute and chronic) are identified at asset or portfolio level, not only as a paragraph? | ||
| S2-3 | Transition risks (policy, market, technology, reputation) are identified, including stranded-asset logic for the building stock? | ||
| S2-4 | Climate-related opportunities (efficiency, tenant demand, finance) are described with time horizons? | ||
| S2-5 | Effects on business model, value chain, and financials are described for climate specifically? | ||
| S2-6 | Climate resilience / scenario analysis is described (which scenarios, which portfolios, which decisions it changed)? | ||
| S2-7 | Risk-management process for climate is described and linked to enterprise risk management? | ||
| S2-8 | Scope 1, Scope 2, and (if material) Scope 3 greenhouse gas emissions are disclosed with method, consolidation, and period? | ||
| S2-9 | The measurement approach, inputs, and changes from last period are disclosed? | ||
| S2-10 | Climate-related targets (including GHG) state the metric, period, base year, absolute vs intensity, and planned use of carbon credits if any? | ||
| S2-11 | Industry-based metrics relevant to real estate (energy intensity, vacancy, certified space, etc.) are considered? |
CRE-specific evidence that usually fills the blanks
- ENERGY STAR Portfolio Manager exports and LL84 filings
- Physical-risk screens by ZIP / flood / heat / wind
- CapEx plan that names efficiency vs resilience jobs
- Board minutes that show climate or LL97 as an agenda item
- Vendor / tenant requirements that affect Scope 3
- Continuity test logs (so resilience is not only a narrative)
What this is not: legal advice. Not a claim that S1 has a counted official list of “30+ core disclosures.” Before you treat a row as gospel, walk the current IFRS Foundation HTML of S1 and S2.
Related: mid-market templates · ESG frameworks hub · climate-risk guide.