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First-Movers on IFRS S1 & S2: What Early Reports Are Telling Us



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The first year of mandatory ISSB reporting is here, and the results are telling. Across markets, companies are grappling with what it truly means to report under IFRS S1 & S2, not just to comply, but to communicate in a way that is credible, decision-useful, and built to withstand growing scrutiny from investors and regulators alike.

Some are rising to the challenge. Others are still finding their footing. And a notable few are treading carefully, disclosing just enough while watching how the landscape settles.

We have been analysing the newly released reports to understand how companies across key markets are responding to this new reporting reality. What we found is a picture that is uneven, and full of lessons for what year two needs to look like.

We would like to invite you to join us for this webinar, where we will share what the findings reveal and what it means for companies navigating the road ahead.

Date: Wednesday 6th May
Time: 9:00-10:00am (UK) 4:00-5:00pm (SG/MY)
Location: Online Webinar (register here)

Presented by Black Sun Global, this session draws on our cross-market research to show how companies are handling their first year of IFRS S1 & S2 compliance, and what the data tells us about what comes next.

We will cover 4 themes from the research:

  • Are we there yet? - How far along are companies in meeting IFRS S1 & S2 expectations, and is year one's progress sufficient?
  • Who's leading the way - Which companies and markets are setting the benchmark for IFRS-aligned reporting, and what are they doing differently?
  • Where the gaps are - Where are the most common shortfalls in disclosure quality, materiality, and connectivity across the markets?
  • Many markets, many rules - How do regulatory environments differ across markets, and how is that shaping the way companies report? 

We hope you can join us to gain a holistic view of how companies are reporting under IFRS S1 & S2, uncover what the data is really telling us, and learn what it takes to move from first-year compliance to reporting that earns genuine confidence.


About Black Sun

Black Sun is a global group of strategic advisors, consultants and stakeholder engagement specialists. We believe that brands and businesses can have a big impact on our society  – they can shape more ethical practices, build more inclusive communities and deliver more sustainable performance. Ultimately, they can spark positive change in the world.

We partner with visionary companies to define and communicate their purpose, strategy and culture and bring to life their value creation story. Our services and solutions directly address the business-critical concerns of today;  best-practice disclosure and accountability through reporting;  protecting reputation and building trust with digital communications and helping businesses to effectively communicate their long-term responsibility and sustainability story.





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