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/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/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. 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/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/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/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/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.