ISSB reporting software
Manage your IFRS S1 and S2 reporting with Harnest
The ISSB (International Sustainability Standards Board) published the IFRS S1 and IFRS S2 standards in 2023. They are now adopted or in the process of adoption across more than 30 jurisdictions representing over 50% of global GDP.
This framework is establishing itself as the global standard for financial market-oriented sustainability reporting.
Harnest supports you throughout its implementation.
ISSB 2026: a global standard gaining rapid momentum
Created by the IFRS Foundation in 2021, the ISSB is built around two complementary standards:
- IFRS S1 — general requirements for disclosing sustainability-related risks and opportunities
- IFRS S2 — climate-specific requirements, which now replace the TCFD framework
Unlike the CSRD, the ISSB is based on single financial materiality: what matters is the impact of sustainability issues on economic performance. In December 2025, targeted amendments to IFRS S2 simplified certain Scope 3 requirements, applicable from January 2027.
IFRS S1 and S2 reporting: Harnest structures your compliance
Harnest natively integrates the ISSB framework into its multi-framework data model. Whether you report under ISSB alone or alongside CSRD, a single collection effort is enough to produce compliant, auditable and internationally comparable reports.
IFRS S1/S2 financial risk mapping
Identify and assess your sustainability-related risks and opportunities under financial materiality, with an explicit link to your strategy, financial flows and performance indicators.
Unified ISSB, CSRD and GRI collection
Your data simultaneously feeds all your active frameworks. One collection effort to produce your ISSB report and meet your other reporting obligations, with no double entry.
Audit-ready IFRS S2 climate report
Collaborative drafting structured by IFRS S2 requirement, validation workflow, exportable audit trail and configurable exports by geography or subsidiary.
Harnest is particularly well suited to international groups that need to align their non-European subsidiaries with the ISSB framework while producing a CSRD report at group level.
ISSB and CSRD: 2 frameworks, 1 platform
SSB and CSRD share common foundations but differ on one key point: materiality. Harnest manages both approaches — double materiality and single financial materiality — within a single convergent data model. Speak the same language as your international investors while meeting your European regulatory obligations.