Implementing IFRS S1 and S2 standards requires more than just compliance with reporting standards: it demands integration between sustainability, finance, accounting, risk, and governance. IFRS S1 and S2 Guide in Practice This publication systematizes the lessons learned from the Journey undertaken by CEBDS and Climate Finance Hub Brazil throughout 2026, transforming doubts, challenges, and business experiences into guidelines applicable to the reality of Brazilian companies. The publication organizes the implementation into five stages, Preparation, Data Quality, Reporting, Assurance and Performance Management, connected by a cross-cutting axis of accounting connection, in addition to bringing together cases, frequently asked questions, practical solutions and recommendations to strengthen the quality, traceability and usefulness of the information disclosed.
