ISSB reporting software — from the output backwards

Start with the record

What should ISSB reporting software produce?

Map the system to the applicable IFRS S1 and S2 disclosure requirements, preserve the evidence and judgements behind each figure, and connect sustainability information to the financial statements where required.

Before the contract

Does the ISSB taxonomy make tagging mandatory?

The IFRS Sustainability Disclosure Taxonomy supplies digital tags; it does not itself create new reporting requirements.

Whether an entity must tag depends on the jurisdiction’s rules.

Also check permissions, data retention, access controls, export format, contract exit and whether estimates are distinguishable from measured data.

What a system may cover

Which software layer handles each job?

Separate measurement, data collection, disclosure assembly and tagging in the demo; a single product label does not show which layer is actually supported.

Key points

Software claims, checked

• Start with the framework, regulation or target process that applies.
• Trace one figure from its source through method, review and final output.
• Ask vendors to substantiate their own claims; do not treat software as certification.
• Keep an exportable evidence trail and confirm the contract exit path.