Software · buyer guide · IFRS S1 and S2
IFRS sustainability software: buying for IFRS S1, S2 and UK SRS
IFRS sustainability software is any tool that helps a company prepare sustainability-related financial disclosures under the ISSB’s IFRS S1 and S2, or the UK’s versions of them, UK SRS S1 and S2.
This page is the buyer’s guide: what kinds of product are sold, which platforms say they support the ISSB standards in their own words, and how a listed company should buy. The outputs a tool must support are set out on IFRS sustainability reporting software.
What you are buying
What is IFRS sustainability software, and who buys it?
The ISSB standards put sustainability disclosures beside the financial statements: UK SRS S1 asks for the same reporting entity and the same reporting period as the accounts, at ¶¶20 and 64 of the standard.
That changes who buys: the finance team and the annual-report owner sit at the table, not only the sustainability team.
The market reflects it, with carbon accounting platforms, ESG reporting platforms and the disclosure-management tools finance teams already use for the annual report.
| Kind of product | What it does for IFRS S1 and S2 | Fits when |
|---|---|---|
| Disclosure management software | Assembles the annual report, with sustainability sections and tagging | The annual-report team owns the output |
| ESG reporting platform | Holds risks, opportunities, metrics and targets with evidence | Many owners across the business |
| Carbon accounting platform | Produces Scope 1, 2 and 3 for IFRS S2 and UK SRS S2 | Emissions are the hard part |
| Climate risk tool | Scenario analysis and physical-risk data | Scenario analysis is the gap |
The platforms, in their own words
Which platforms say they support IFRS S1, S2 or UK SRS?
32 of the 73 vendors in this site’s registry use these words about themselves on the pages read 11 October 2026 and 30 September–1 October 2026, listed alphabetically, which ranks nothing.
The ISSB does not certify software; each quote is the vendor’s own description of what it offers.
Vendors whose own words mention ISSB, IFRS S1 or S2, or UK SRS · 32 of 73 vendors · read 11 October 2026 and 30 September–1 October 2026
Each cell is the vendor’s own description of itself, linked to the page it is on. Alphabetical order ranks nothing.
A vendor not listed may still do the job: put the question to it in writing.
This is one of the largest groups in the registry, which reflects how many platforms now present ISSB alignment as a core feature.
Several name UK SRS specifically, which is the claim to look for if you report in the UK.
What the claims cover
No certification
What the claims cover
Alphabetical
Order of work
How do you build an IFRS sustainability software shortlist?
Start from the first period you must report, then work back to when the data has to be closed alongside the accounts.
Bring finance into the shortlist from the start.
| Step | What to do | What it settles |
|---|---|---|
| 1 | Confirm whether you are in a PS26/19 category | UKLR 6, 14, 15, 16 or 22, or a voluntary reporter |
| 2 | Find your first period beginning on or after 1 January 2027 | The date everything plans back from |
| 3 | List what you already report: SECR, TCFD-aligned disclosures, CDP | What the tool must carry forward |
| 4 | Ask three vendors to show Scope 3 and scenario analysis on your data | The two hardest parts of S2 |
| 5 | Ask how the tool links to the annual report and to tagging | Same period as the accounts; the taxonomy |
| 6 | Price three years and the exit | The cost tool beside the next section |
Price
What does IFRS sustainability software cost?
Most ISSB-capable platforms publish no price, and the vendor table shows “Enterprise level · TBD” wherever that is so.
A few publish prices or a free tier, and the table links each to its page.
Ask whether disclosure-management or tagging modules are priced separately from the data platform.
The calculator beside this compares a three-year quote with the staff time the current process takes.
Your three-year cost · your numbers only
Three-year total £0
Arithmetic on the figures you type, from the vendor’s written quote.
Added entities are counted for an average of one and a half years each. This page states no vendor price and estimates none.
Nothing is stored or sent.
In the demo
What should you ask in an IFRS sustainability software demo?
These are buying questions; the ten output questions are on IFRS sustainability reporting software.
Invite someone from the finance team, because the link to the accounts is where these tools differ.
IFRS sustainability software demo questions · tick the ones you need
The pass tests are our reading of the cited provisions.
Nothing you tick is stored or sent.
The UK start date
When is IFRS sustainability software worth buying?
For a listed company in UKLR 6, 14, 15, 16 or 22, the trigger is fixed: UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, under FCA PS26/19.
Comply or explain means disclosing, or saying what is missing, why and what is planned, so a tool bought now is about closing gaps over time rather than a single deadline.
Suppliers to listed companies meet the same standards second-hand, through requests for Scope 3 data.
Read the detail and references
The made rules in PS26/19 add UKLR 6.6.6R(7A) for UK SRS S2 and (7B) for UK SRS S1: disclose, or say what is missing, why and what you are doing about it.
The Department for Business and Trade published UK SRS S1 and S2 on 25 February 2026.
UK SRS S2 ¶29(a)(v) asks for location-based Scope 2, which a tool built only for the GHG Protocol’s market-based figure may not lead with (UK SRS S2).
The ISSB’s own taxonomy supports digital tagging of IFRS S1 and S2 disclosures.
UK SRS dates
UK endorsement
Spreadsheet or software
Is a spreadsheet enough for IFRS S1 and S2?
For a voluntary first report, a spreadsheet and the standards can carry it, especially for a company that already produces TCFD-aligned disclosures.
It strains when the disclosures must close with the accounts, when Scope 3 and scenario analysis arrive, and when an auditor or assurer needs the trail.
The worksheet beside this compares a quote with the hours the current process takes.
Platform against the way you work now
Current process £0 a year · quote £0 a year
Fill in all three to see the break-even hours.
Arithmetic on your own inputs.
The quote’s implementation, uplift and exit terms are in the three-year worksheet on the carbon reporting software page.
Nothing is stored or sent.
After signature
How does an IFRS sustainability software roll-out run?
Plan back from the year-end of the first period beginning on or after 1 January 2027, with a dry run before it.
Neither the ISSB nor the FCA sets an implementation time; agree a dated plan with the vendor that ends before the accounts close.
Keep the disclosures and evidence exportable, because the annual report outlives any one tool.
Plan back from the accounts
Map current reports
Plan back from the accounts
Owners
Plan back from the accounts
Dry run
For the board
IFRS sustainability software is a finance purchase as much as a sustainability one, because the disclosures close with the accounts.
Buy against your first period beginning on or after 1 January 2027, with a dry run before it.
Takeaways
IFRS sustainability software, in five facts
| What is true | What to do |
|---|---|
| Listed companies in five UKLR categories report against UK SRS on a comply-or-explain basis | Confirm your category |
| The first periods begin on or after 1 January 2027 | Plan back from that year-end |
| UK SRS S1 uses the same period and entity as the accounts | Involve finance in the purchase |
| UK SRS S2 asks for location-based Scope 2 | Check the tool leads with it |
| The ISSB certifies no software | Test on your own data |
Next: the outputs an IFRS tool must support are on IFRS sustainability reporting software, and the UK standards on UK SRS S1 and S2.
Frequently asked
IFRS sustainability software, answered
What is IFRS sustainability software?
A tool that helps a company prepare sustainability-related financial disclosures under IFRS S1 and S2, or the UK’s UK SRS S1 and S2.
Is UK SRS mandatory?
For listed companies in UKLR 6, 14, 15, 16 and 22, the FCA requires reporting against UK SRS on a comply-or-explain basis for periods beginning on or after 1 January 2027: disclose, or explain what is missing, why and what is planned.
Does the ISSB certify software?
No. Vendor claims of ISSB alignment are the vendor’s own; test them on your data.
Which software supports IFRS S1 and S2?
The table on this page lists every vendor in this site’s registry whose own words mention ISSB, IFRS S1 or S2, or UK SRS, alphabetically and quoted. This site has tested none.
Who should buy IFRS sustainability software?
Finance and sustainability together, because UK SRS S1 uses the same reporting entity and period as the financial statements.
When should a listed company buy?
In time for a dry run before the year-end of its first period beginning on or after 1 January 2027.
Is IFRS S2 the same as UK SRS S2?
UK SRS S2 is the UK’s version of IFRS S2, published by the Department for Business and Trade on 25 February 2026, with UK amendments.
Does UK SRS S2 need market-based Scope 2?
No. It requires location-based Scope 2 and information about any contractual instruments needed to understand it.
Do we need to tag our disclosures?
The IFRS Sustainability Disclosure Taxonomy supports tagging; check whether your filing route requires it, and ask the vendor whether tagging is included.
What does IFRS sustainability software cost?
Most platforms publish no price.
The vendor table shows prices where vendors publish them.
What is the difference between IFRS sustainability software and IFRS sustainability reporting software?
This page is the buyer guide.
The outputs a tool must support are set out on the IFRS sustainability reporting software page.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- Financial Conduct AuthorityPS26/19 — aligning listed issuers’ sustainability disclosures with international standards
Comply or explain for UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027.
- Financial Conduct AuthorityPS26/19 (PDF), Appendix 1
The made rules, UKLR 6.6.6R(7A) and (7B).
- Department for Business and TradeUK Sustainability Reporting Standards S1 and S2
Published 25 February 2026.
- Department for Business and TradeUK SRS S1 General Requirements (PDF), ¶¶20 and 64
Same entity and period as the financial statements.
- Department for Business and TradeUK SRS S2 Climate-related Disclosures (PDF), ¶29
Emissions, including location-based Scope 2.
- Department for Business and TradeUK Sustainability Reporting Standards guidance
How the UK standards are used.
- Department for Business and TradeGovernment response to the UK SRS consultation (PDF)
Why the UK standards differ from the ISSB’s.
- IFRS FoundationIFRS S1 General Requirements
The ISSB’s general standard.
- IFRS FoundationIFRS S2 Climate-related Disclosures
The ISSB’s climate standard.
- IFRS FoundationIFRS Sustainability Disclosure Taxonomy
Digital tagging of IFRS S1 and S2.
- IFRS FoundationInternational Sustainability Standards Board
The standard-setter.
- IFRS FoundationMaking the transition from TCFD to the ISSB
For companies already reporting on TCFD lines.
- Financial Reporting CouncilSustainability reporting developments FAQ
The UK reporting landscape.
- GHG ProtocolCorporate Standard
The emissions standard UK SRS S2 refers to.
- GOV.UKAssurance of sustainability reporting (consultation)
What may follow for assurance.
- IAASBISSA 5000
The international sustainability assurance standard.