Resources

Everything we publish, free and without a form.

Reference tables kept current, templates you can download without giving us an email address, and three working tools. If you are writing something and need a source, take it.

Reference

Maintained and sourced. Free to cite, corrections welcome.

IFRS S2 adoption by jurisdiction19 jurisdictions, every row linked to a primary source.IFRS S2, ESRS and TCFD crosswalk82 requirements mapped across the four pillars.Assurance standards referenceISSA 5000 and its national adoptions compared.IFRS S2 terminology54 terms, separating defined terms from the rest.First-cycle observatoryWhat the first mandatory cycle actually produced.

Templates

Free, ungated, xlsx and csv. No signup, no email address.

Working templatesGHG data, risk register, sign-off record, oversight log, materiality.

Tools

Free, no signup. Built to be linked to.

Readiness diagnosticSix minutes, scored against IFRS S2.Deadline checkerYour cohort and first mandatory period.Append-only proofTry to edit a locked record. It refuses.

Articles

Analysis and practitioner guides.

All articlesGuides, analysis and opinion on first-cycle reporting.

Disclosure controls for IFRS S2

Climate disclosure, held to a financial reporting standard.

Every figure carries its supporting documentation, its review, and the record of who approved which version. Auditably keeps that record so a first assurance review has something to test.

Run the free diagnostic Test the log yourself

No signup. No card. Six minutes.

activity_log append-only · live
09:14:02r.chen@updated Scope 1 gross emissions22.10 tCO2e → 22.77 tCO2e
09:14:02r.chen@attached evidence gas-invoice-mar.pdfsha256 4f2a9c…
11:38:47m.oduya@approved IFRS S2.29(a)(i) v3locked
11:52:10anonattempted UPDATE on activity_logrejected 42501
Real statement, real database. Two more tests →

Four rows from the demo tenant. The last one is a write the database refused. Try it yourself →

The disclosure was never the hard part.

First-cycle reporters measure carefully and write carefully, then lose the review on the one question nobody prepared for: show me how this number came to be.

Supporting documentation

Hashed at upload. Re-verified on export.

Each file is stored against the figure it supports, with the person who filed it, a timestamp and a size. The SHA-256 is computed when the file arrives and checked again when it leaves in the assurance export, so a reviewer can confirm the document they are reading is the document that was filed.

If the two hashes disagree, the export says so.

PDF
gas-invoice-mar-2026.pdf
sha256 4f2a9c1e7b83d0aa56cf914e2d7b6108…
r.chen@ · 2026-03-14 09:14 · 284 KB

One evidence record, as stored.

Three routes to the same disclosure

Most tools produce the number. Fewer produce the evidence behind it.

Scroll sideways →

ApproachWhat it producesWhere it breaks under review
SpreadsheetsA number, and a folder of files somewhere near it.Nobody can say which version was approved, or what changed after it was.
Carbon platformA measured emissions figure, calculated at scale.Built to calculate, not to evidence. The review trail sits outside the tool.
Disclosure controlsA figure, its supporting documentation, and the record of who reviewed and approved which version.Nothing to reconstruct at review. The trail is the product.

Recorded approval

Sign-off is a record, not a conversation.

Approval attaches to a version of a figure, not to the figure in general. That is the difference between a record a reviewer can test and a recollection.

sign-off record
DisclosureIFRS S2.29(a)(i)
ItemScope 1 gross emissions
Versionv3
Prepared byr.chen@
Prepared2026-03-14
Reviewed byj.pillai@
Reviewed2026-03-19
Approved bym.oduya@
Approved2026-03-22

A completed sign-off record. Nine fields, all populated at the moment the approval happened.

Append-only

The log refuses to be edited.

Not by policy, and not by a setting someone can switch off. Update and delete are refused by the database itself, for every role including our own service credentials.

The rejections on the right are real responses, not screenshots.

Run the test yourself
rejection log live
11:52:10anonUPDATE activity_log SET actor = …permission denied 42501
11:52:14anonDELETE FROM activity_log WHERE …permission denied 42501
11:52:19service_roleUPDATE activity_log SET value = …permission denied 42501
assurance-export.zip
assurance-export/
  disclosures/
    S2-29a-i-scope1.json 12 KB
    S2-29a-iii-scope3.json 31 KB
  evidence/
    gas-invoice-mar-2026.pdf 284 KB
    factor-set-2026.csv 9 KB
  activity_log.csv 1.4 MB
  sign-off-register.csv 48 KB
  hash-manifest.txt 6 KB

The export, as delivered.

The assurance request

Answered by export, not by a week of reconstruction.

A practitioner asks for the figures, the documents behind them, the approvals and the change history. That request is a single export: disclosures, evidence, the full activity log, the sign-off register, and a hash manifest so every file can be checked against what was filed.

Assembling that by hand is where first cycles lose their weeks.

The four questions

Why not keep doing this in spreadsheets?

Scroll sideways →

What a reviewer asksIn a spreadsheetHere
Who approved this figure?A name in a cell, if someone typed one.Approver, timestamp and version, recorded when it happened.
What changed since?File history, if nobody saved over it.Every change, attributed, with the old and new value.
Show me the source document.A shared drive, and a search.Attached to the figure, hashed at upload.
Can you prove it was not edited after sign-off?No. Anyone with the file can edit any cell.The log rejects updates and deletes at the database level.

A spreadsheet is a fine calculator. The problem is that it cannot testify. More questions answered →

Why we built this

I kept watching first-cycle reporters do everything right, and still get taken apart in their first assurance review. Not because the numbers were wrong. Because nobody could show how they were produced.

MR · Founder, Auditably

lineagesource → statement
Source documentgas-invoice-mar-2026.pdf
Activity data124,500 kWh
Emission factor0.18293 kgCO2e/kWh · national set 2026
Calculated22.77 tCO2e
Approvedm.oduya@ · 2026-03-22 · v3
Disclosed atIFRS S2.29(a)(i)

One figure, traced from the invoice it came from to the paragraph it is disclosed at.

Find out where you stand against IFRS S2.

Twelve pages, scored against the 33 disclosure paragraphs. No signup, no card.

Run the diagnostic Check my deadline