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Standards & methods

The standards behind
credible reporting.

What each one is for, where it applies, and how we help you use it.

Which standards apply to you?

If you are…Start with
Listed in PakistanIFRS S1 and S2, phased in by size under SECP’s Order. IFRS S2 expects your emissions to be measured under the GHG Protocol.
A bank or other lenderPCAF for financed emissions, and IFRS S1 and S2 if you are listed.
Asked by a customer for your emissionsThe GHG Protocol: Scope 1 and 2 first, then the Scope 3 categories that matter to the customer.
In scope of California’s SB 253Scope 1 and 2 emissions measured under the GHG Protocol, with independent assurance.
Asked by investors for industry metricsThe SASB Standards for your industry, which also feed IFRS S2.
Reporting your impacts to a wide audienceThe GRI Standards.
Already reporting under TCFDIFRS S1 and S2, which fully incorporate the TCFD recommendations.

Source California Health and Safety Code (SB 253, as amended in 2025)

As of November 10, 2026. General information, not legal advice. We are not a law firm.

Issued by the ISSB

IFRS S1 and S2

Issued by the International Sustainability Standards Board in June 2023. IFRS S1 sets general requirements for sustainability-related financial disclosures; IFRS S2 covers climate. In Pakistan, SECP has adopted them for listed companies in phases from July 1, 2025.

How we help

Gap assessment, disclosure drafting and the link to your financial statements.

More on climate disclosures

Source IFRS Foundation, IFRS Sustainability Disclosure Standards · SECP, Order: Adoption of Sustainability Disclosure Standards, December 31, 2024

Impact reporting

GRI Standards

Global standards for reporting an organization’s most significant impacts on the economy, the environment and people, including impacts on human rights.

How we help

Materiality assessment and a sustainability report with a GRI content index.

More on ESG reporting

Source GRI, The GRI Standards

Industry-based investor metrics

SASB Standards

Industry-based standards for disclosing sustainability-related risks and opportunities that are useful to investors. The IFRS Foundation took them over in August 2022, and the ISSB now maintains them.

How we help

Choosing the metrics for your industry, and answering investor questionnaires.

More on climate disclosures

Source IFRS Foundation, SASB Standards

Now part of IFRS S1 and S2

TCFD recommendations

The Task Force on Climate-related Financial Disclosures completed its work in 2023 and disbanded in October 2023. Its recommendations are fully incorporated into IFRS S1 and S2.

How we help

Moving an existing TCFD-based report onto IFRS S2.

More on climate disclosures

Source IFRS Foundation, ISSB and TCFD

Emissions inventories

GHG Protocol

Standards for corporate greenhouse gas inventories, covering Scope 1 (direct emissions), Scope 2 (purchased energy) and Scope 3 (other value-chain emissions).

How we help

Inventories with clear boundaries, documented factors and a full calculation trail.

More on GHG accounting

Source GHG Protocol, Corporate Standard

Not sure which standards apply to you? That is usually the first question we answer together. Talk to us.

The names of standards and organizations are used for identification only. Impact Partners is not affiliated with, or endorsed by, any of them. All trademarks are the property of their respective owners.

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Have a deadline or a request in front of you?

Tell us what you need to report, for whom and by when. We will tell you plainly what it takes.

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