Scope sheet
finbryn.com
ESG and climate
ISSB reporting support: IFRS S1, IFRS S2, SASB and TCFD
Finbryn provides ISSB reporting support for US subsidiaries and parents reporting under IFRS S1 and S2, preparing drafts for management to approve. IFRS S2 applies to annual periods beginning on or after January 1, 2024, and by the end of March 2026 more than 40 jurisdictions had decided to use ISSB Standards or were taking steps to introduce them.
What is included
- Mapping of the group's ISSB template to US entity data sources
- Gross Scope 1, Scope 2 and Scope 3 schedules measured on the GHG Protocol Corporate Standard
- Cross-industry metric schedules tied to amounts in the financial statements
- SASB industry topic and metric screen showing which topics management considered
- Draft governance, strategy and risk management narrative for management to approve
- TCFD and UN Global Compact crosswalk to the same data set
The process
- 1.
Obtain the group's ISSB template
The parent's reporting team sends the data request, the reporting period and the standard or jurisdiction it follows.
- 2.
Map each request to a source
Every line is matched to a ledger account, payroll report, utility record or inventory schedule, and gaps are listed.
- 3.
Build the emissions and metric schedules
Gross Scope 1, Scope 2 and requested Scope 3 figures, plus capital and financial-statement-linked metrics.
- 4.
Run the SASB screen
Topics and metrics for the industry are listed with management's decision on each.
- 5.
Draft the narrative sections
Governance and risk management text drafted for management to edit, with TCFD and UN Global Compact crosswalks.
- 6.
Management and the group approve
The US entity's management signs off its submission to the group; any assurance comes from an independent provider.
Software
Microsoft Excel, NetSuite, Sage Intacct
Pricing
Scoped per engagement from the group template, the number of metrics requested and whether a GHG inventory already exists. It is priced apart from the monthly tiers on the rate card, and the fee is confirmed in writing before work begins.
Finbryn is a brand of Northlane Solutions Inc., a Delaware corporation.
Reviewed October 2026