https://auditably.co/blog/audit-trail-emissions-data https://auditably.co/blog/images/ifrs-s2-evidence-lineage-diagram.png IFRS S2 evidence lineage diagram The evidence lineage behind a single Scope 2 figure. Each stage carries the timestamp it was recorded at, and the source file carries a hash taken when it was uploaded. Illustrative values. https://auditably.co/blog/images/four-evidence-tests-assurance-diagram.png The four evidence tests an assurer applies The four tests, in the order they are usually asked. A gap in any one of them is a finding, not a note. https://auditably.co/blog/images/append-only-audit-log-example.png Append-only audit log example with a rejected update An append-only log. The restatement keeps both values, and the attempt to alter the log is itself recorded as rejected. Illustrative values. https://auditably.co/blog/ifrs-s2-reporting-software-evaluation https://auditably.co/blog/images/ifrs-s2-reporting-software-evaluation-cover.png How to evaluate IFRS S2 reporting software Practitioner Guide. We sell one of the products in this category; the disclosure is at the end. https://auditably.co/blog/images/ifrs-s2-software-evaluation-criteria-matrix.png IFRS S2 software evaluation criteria Seven criteria and the specific failure each one catches. Score a vendor against all seven rather than on demo quality. https://auditably.co/blog/images/erp-vs-ifrs-s2-disclosure-tool-boundary.png ERP versus IFRS S2 disclosure tool Adjacent problems, not the same problem. Many groups need both. https://auditably.co/blog/images/ifrs-s2-vendor-rfp-question-checklist.png IFRS S2 vendor RFP question checklist Ask for these in the RFP response or the contract, not in the demo. Answers given verbally are not answers. https://auditably.co/blog/assurance-ready-reporting-software https://auditably.co/blog/images/assurance-ready-reporting-software-cover.png Assurance readiness as a selection criterion Practitioner Guide. Every test below can be run on a live system, including ours. https://auditably.co/blog/images/assurance-readiness-six-tests-checklist.png Six tests for assurance readiness Six questions to put to a vendor. Ask them to show you rather than tell you. https://auditably.co/blog/images/append-only-vs-editable-record-comparison.png Append-only versus editable record The difference is enforcement. A policy saying do not edit is not the same as a system that cannot. https://auditably.co/blog/images/assurance-export-contents-diagram.png What an assurance export should contain A PDF of the report is not an export. This is the material a practitioner can actually test. https://auditably.co/blog/ifrs-s2-software-pricing https://auditably.co/blog/images/ifrs-s2-software-pricing-cover.png What IFRS S2 reporting software costs Practitioner Guide. Our own price is stated in full; no competitor price is estimated. https://auditably.co/blog/images/ifrs-s2-software-pricing-models-comparison.png IFRS S2 software pricing models Which model a vendor uses tells you where your cost grows in year two. https://auditably.co/blog/images/first-cycle-total-cost-breakdown.png First cycle cost categories Categories, not amounts. We publish our own price and decline to estimate anyone else’s. https://auditably.co/blog/issa-5000-preparers https://auditably.co/blog/images/issa-5000-preparer-evidence-requests-diagram.png What ISSA 5000 puts on the reporting entity The standard binds the practitioner. These four are what reach the reporting entity as requests. https://auditably.co/blog/images/limited-vs-reasonable-assurance-comparison.png Limited and reasonable assurance compared Both levels sit inside ISSA 5000. Neither provides absolute assurance, and both need the evidence to exist before fieldwork begins. https://auditably.co/blog/issa-5000-assurance-capacity https://auditably.co/blog/images/issa-5000-assurance-capacity-cover.png Is there enough assurance capacity for ISSA 5000 Research Note. Where we have no data, we say so rather than estimating. https://auditably.co/blog/images/issa-5000-assurance-standard-transition.png ISSA 5000 assurance standard transition One standard replaces two, and the population of practitioners it covers gets wider. https://auditably.co/blog/images/assurance-engagement-timetable-preparer.png Assurance engagement timetable for preparers Illustrative sequencing, not a requirement of any standard. The six-month step is the one that cannot be rushed. https://auditably.co/blog/limited-vs-reasonable-assurance https://auditably.co/blog/images/limited-vs-reasonable-assurance-comparison.png Limited and reasonable assurance compared Both levels sit inside ISSA 5000. Neither provides absolute assurance, and both need the evidence to exist before fieldwork begins. https://auditably.co/blog/images/assurance-evidence-depth-ladder-diagram.png Assurance evidence depth ladder Each rung costs you more preparation than the one below it. Moving to reasonable assurance means the top rung is in scope. https://auditably.co/blog/who-signs-off-climate-disclosure https://auditably.co/blog/images/preparer-reviewer-approver-workflow-diagram.png Preparer, reviewer and approver workflow Three roles, three different questions. When one person performs all three, the control does not exist regardless of what the process document says. https://auditably.co/blog/images/climate-disclosure-sign-off-record-anatomy.png Anatomy of a climate disclosure sign-off record The anatomy of a sign-off worth the name. The example row is illustrative. https://auditably.co/blog/sign-off-record-across-departments https://auditably.co/blog/images/sign-off-record-across-departments-cover.png A sign-off record across five departments Practitioner Guide. A method you can run on paper before you run it in a system. https://auditably.co/blog/images/five-departments-to-one-figure-data-flow.png Five departments to one disclosed figure Four handovers between the meter and the disclosure. Each one is a place evidence goes missing. https://auditably.co/blog/images/departmental-review-responsibility-matrix.png Departmental review responsibility matrix A reviewer must be able to say the figure is wrong. That rules out most of the chain. https://auditably.co/blog/images/ifrs-s2-sign-off-record-fields.png Sign-off record fields Six fields. If one is missing, the approval cannot be tested by someone who was not there. https://auditably.co/blog/spreadsheets-ifrs-s2-controls https://auditably.co/blog/images/spreadsheet-calculation-vs-control-boundary-diagram.png Spreadsheet calculation versus disclosure control boundary A boundary, not a verdict. Most reporting teams need both sides; the mistake is assuming one covers the other. https://auditably.co/blog/images/excel-round-trip-change-logged-diagram.png Excel round trip with the change recorded Keeping the spreadsheet and adding the control layer. The figures shown are illustrative. https://auditably.co/blog/reproducing-emissions-figures https://auditably.co/blog/images/reproduce-emissions-figure-inputs-diagram.png Inputs required to reproduce an emissions figure Everything needed to rebuild a figure, retained rather than remembered. The factor version is the one that usually goes missing. https://auditably.co/blog/images/emission-factor-version-trail-diagram.png Emission factor version trail Same consumption, same method, two factor releases, two answers. Neither is wrong. Illustrative values. https://auditably.co/blog/consolidating-emissions-across-entities https://auditably.co/blog/images/consolidating-emissions-across-entities-cover.png Consolidating emissions across entities Practitioner Guide. Four failure modes, and the record that keeps each one visible. https://auditably.co/blog/images/multi-entity-consolidation-double-count-points.png Where a group emissions figure double counts Four double-count points, all invisible once the entities have been added together. https://auditably.co/blog/images/emission-factor-by-jurisdiction-matrix.png Emission factors by jurisdiction Illustrative. The consumption is identical; the disclosed number is not. https://auditably.co/blog/images/methodology-decision-record-template.png Methodology decision record template One record per decision, written when you make it rather than when someone asks. https://auditably.co/blog/sox-lessons-for-climate-disclosure https://auditably.co/blog/images/sox-disclosure-controls-climate-cover.png What SOX taught finance about disclosure controls Technical Analysis. Sources are linked inline throughout. https://auditably.co/blog/images/sox-icfr-control-cycle-mapped-to-climate.png ICFR control cycle mapped to climate disclosure The ICFR cycle. Four of the five stages map onto climate disclosure. The fifth does not. https://auditably.co/blog/images/deficiency-severity-ladder.png Control deficiency severity ladder Definitions from PCAOB AS 2201. The severity ladder is the most portable idea in the whole framework. https://auditably.co/blog/images/sox-vs-ifrs-s2-what-transfers.png What transfers from SOX to IFRS S2 An honest map. Roughly half the framework transfers; the legal machinery does not. https://auditably.co/blog/climate-data-became-financial-data https://auditably.co/blog/images/climate-data-became-financial-data-cover.png Climate data became financial data Opinion. The structural claims are cited; the argument built on them is mine. https://auditably.co/blog/images/voluntary-report-vs-general-purpose-report.png Voluntary report versus general purpose financial report The same numbers, moved from one document to the other, are read under different rules. https://auditably.co/blog/images/climate-disclosure-liability-shift-diagram.png What changed structurally in climate disclosure Four moves, none of them about targets or ambition. All four are about where the number lives. https://auditably.co/blog/ifrs-s2-transition-reliefs https://auditably.co/blog/images/ifrs-s2-transition-reliefs-cover.png What IFRS S2 lets you defer in year one Technical Analysis. Every relief below is cited to its paragraph in the standards. https://auditably.co/blog/images/ifrs-s2-transition-reliefs-first-year.png IFRS S2 first-year transition reliefs Five reliefs, each tied to a paragraph in the standards. https://auditably.co/blog/images/transition-reliefs-second-year-tail.png The second-year tail of the transition reliefs The tail relieves the comparative, never the current year. https://auditably.co/blog/ifrs-s2-ghg-amendments-2025 https://auditably.co/blog/images/ifrs-s2-december-2025-amendments-summary-diagram.png December 2025 IFRS S2 amendments summary The four targeted amendments. Each is a relief, and each leaves something behind that has to be documented. https://auditably.co/blog/images/category-15-financed-emissions-subtotal-diagram.png Category 15 financed emissions subtotal condition The Category 15 relief is conditional. Including Category 15 in your Scope 3 measure triggers a subtotal requirement. https://auditably.co/blog/scope-3-category-15-financed-emissions https://auditably.co/blog/images/scope-3-category-15-cover.png Category 15 after the financed emissions relief Technical Analysis. Paragraph references are taken from the December 2025 amendments text. https://auditably.co/blog/images/scope-3-category-15-financed-emissions-boundary.png Category 15 boundary under the 29A limitation Paragraph 29A permits the limitation. Paragraph 29B is the price of using it. https://auditably.co/blog/images/category-15-relief-disclosure-conditions.png Category 15 limitation disclosure conditions Two obligations follow from taking the limitation. The third applies whenever Category 15 is included. https://auditably.co/blog/images/industry-classification-selection-requirements.png Industry classification selection requirements GICS is no longer the only route. What replaced it is a choice you have to justify in the report. https://auditably.co/blog/bursa-nsrf-group-2-fy2026 https://auditably.co/blog/images/bursa-nsrf-group-timeline-fy2025-fy2027.png Malaysia NSRF reporting timeline FY2025 to FY2027 Reporting cohorts under the NSRF. The assurance bar is drawn dashed because it is an aim subject to further consultation, not a settled requirement. https://auditably.co/blog/images/nsrf-group-2-readiness-checklist-diagram.png NSRF Group 2 FY2026 readiness requirements What a Group 2 reporter needs in place for FY2026. Transition relief narrows the scope of disclosure, not the standard of evidence behind what you do disclose.