{"id":4159,"date":"2026-10-29T21:50:43","date_gmt":"2026-10-29T18:50:43","guid":{"rendered":"https:\/\/albuad.sa\/?page_id=4159"},"modified":"2026-10-29T21:52:27","modified_gmt":"2026-10-29T18:52:27","slug":"ifrs-s1-s2-disclosure-readiness","status":"publish","type":"page","link":"https:\/\/albuad.sa\/en\/ifrs-s1-s2-disclosure-readiness\/","title":{"rendered":"Data Readiness and Disclosure Support According to IFRS S1 and IFRS S2"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"4159\" class=\"elementor elementor-4159\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3dace81 e-con-full e-flex e-con e-parent\" data-id=\"3dace81\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75144db elementor-widget elementor-widget-html\" data-id=\"75144db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n#albuad-ifrs{\r\n  --ab-green:#14624f;\r\n  --ab-dark:#103e2d;\r\n  --ab-gold:#c5a161;\r\n  --ab-ink:#4e6258;\r\n  --ab-line:#dfe8e1;\r\n  width:var(--ab-viewport,100%);\r\n  max-width:none;\r\n  margin-inline:calc((100% - var(--ab-viewport,100%))\/2);\r\n  background:#fff;\r\n  color:var(--ab-ink);\r\n  font-family:inherit;\r\n  font-size:16px;\r\n  line-height:1.95;\r\n  text-align:start;\r\n  isolation:isolate;\r\n}\r\n#albuad-ifrs,#albuad-ifrs *{box-sizing:border-box}\r\n#albuad-ifrs h1,#albuad-ifrs h2,#albuad-ifrs h3,#albuad-ifrs p{margin:0}\r\n#albuad-ifrs h1,#albuad-ifrs h2,#albuad-ifrs h3{\r\n  font-family:inherit;\r\n  color:var(--ab-dark);\r\n  font-weight:700;\r\n  letter-spacing:normal;\r\n  text-wrap:balance;\r\n}\r\n#albuad-ifrs h1{font-size:clamp(30px,3.7vw,52px);line-height:1.5}\r\n#albuad-ifrs h2{font-size:clamp(24px,2.5vw,34px);line-height:1.6;margin-block-end:18px}\r\n#albuad-ifrs h3{font-size:20px;line-height:1.7;margin-block-end:10px}\r\n#albuad-ifrs p+p{margin-block-start:12px}\r\n#albuad-ifrs a{color:var(--ab-green);text-underline-offset:5px}\r\n#albuad-ifrs a:focus-visible,#albuad-ifrs summary:focus-visible{\r\n  outline:3px solid var(--ab-gold);\r\n  outline-offset:5px;\r\n}\r\n#albuad-ifrs .ab-wrap{width:min(1180px,100%);margin-inline:auto;padding-inline:24px}\r\n#albuad-ifrs .ab-section{padding-block:72px}\r\n#albuad-ifrs .ab-soft{background:#f1f6f1}\r\n#albuad-ifrs .ab-cream{background:#f9f8f2}\r\n#albuad-ifrs .ab-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}\r\n#albuad-ifrs .ab-two{grid-template-columns:repeat(2,minmax(0,1fr))}\r\n#albuad-ifrs .ab-four{grid-template-columns:repeat(4,minmax(0,1fr))}\r\n#albuad-ifrs .ab-hero{\r\n  padding-block:80px;\r\n  background:radial-gradient(ellipse at top,#e9f1e8,transparent 68%),#f9f8f2;\r\n  border-block-end:1px solid var(--ab-line);\r\n}\r\n#albuad-ifrs .ab-hero-grid{\r\n  display:grid;\r\n  grid-template-columns:minmax(0,1.5fr) minmax(260px,1fr);\r\n  gap:48px;\r\n  align-items:center;\r\n}\r\n#albuad-ifrs .ab-kicker{display:inline-block;color:#84612e;font-weight:700;font-size:14px;margin-block-end:16px}\r\n#albuad-ifrs .ab-lead{font-size:18px;margin-block-start:22px;max-width:750px}\r\n#albuad-ifrs .ab-actions{display:flex;flex-wrap:wrap;gap:12px;margin-block-start:26px}\r\n#albuad-ifrs a.ab-btn{\r\n  display:inline-flex;\r\n  align-items:center;\r\n  justify-content:center;\r\n  min-height:52px;\r\n  padding:12px 24px;\r\n  border:1px solid var(--ab-green);\r\n  border-radius:9px;\r\n  background:var(--ab-green);\r\n  color:#fff;\r\n  text-decoration:none;\r\n  font-weight:700;\r\n  line-height:1.7;\r\n  transition:background .2s;\r\n}\r\n#albuad-ifrs a.ab-btn:hover{background:var(--ab-dark)}\r\n#albuad-ifrs a.ab-outline{background:transparent;color:var(--ab-green)}\r\n#albuad-ifrs a.ab-outline:hover{background:#e7eee5}\r\n#albuad-ifrs .ab-panel{\r\n  padding:32px;\r\n  border-radius:22px;\r\n  background:var(--ab-dark);\r\n  color:#e9f1ec;\r\n  box-shadow:0 20px 50px #103e2d15;\r\n  border-block-start:4px solid var(--ab-gold);\r\n}\r\n#albuad-ifrs .ab-panel h2{color:#fff;font-size:25px}\r\n#albuad-ifrs .ab-panel ol{padding-inline-start:24px;margin:20px 0 0}\r\n#albuad-ifrs .ab-panel li{padding-block:12px;border-block-end:1px solid #ffffff20}\r\n#albuad-ifrs .ab-panel li:last-child{border:0}\r\n#albuad-ifrs .ab-panel small{display:block;color:#d8c298;margin-block-start:20px;font-size:14px}\r\n#albuad-ifrs .ab-intro{max-width:880px;margin-block-end:30px}\r\n#albuad-ifrs .ab-card{padding:26px;background:#fff;border:1px solid var(--ab-line);border-radius:16px;min-width:0}\r\n#albuad-ifrs .ab-step{display:block;font-size:13px;font-weight:700;color:#84612e;margin-block-end:12px}\r\n#albuad-ifrs .ab-note{\r\n  padding:24px 28px;\r\n  border-inline-start:3px solid var(--ab-gold);\r\n  background:#f9f8f2;\r\n  border-radius:10px;\r\n  margin-block-start:26px;\r\n}\r\n#albuad-ifrs ul{padding-inline-start:23px;margin:14px 0 0}\r\n#albuad-ifrs li+li{margin-block-start:8px}\r\n#albuad-ifrs .ab-table{overflow-x:auto;border:1px solid var(--ab-line);border-radius:14px;margin-block-start:24px}\r\n#albuad-ifrs table{width:100%;min-width:650px;border-collapse:collapse;margin:0;font-size:15px;text-align:start}\r\n#albuad-ifrs th,#albuad-ifrs td{\r\n  padding:18px;\r\n  border:0;\r\n  border-block-end:1px solid var(--ab-line);\r\n  vertical-align:top;\r\n  text-align:start;\r\n}\r\n#albuad-ifrs th{background:var(--ab-dark);color:#fff;font-weight:700}\r\n#albuad-ifrs tbody tr:nth-child(even){background:#f9f8f2}\r\n#albuad-ifrs tbody tr:last-child td{border:0}\r\n#albuad-ifrs .ab-list{columns:2;column-gap:40px}\r\n#albuad-ifrs .ab-list li{break-inside:avoid;padding-block:4px}\r\n#albuad-ifrs details{background:#fff;border:1px solid var(--ab-line);border-radius:12px;padding:18px 22px}\r\n#albuad-ifrs details+details{margin-block-start:12px}\r\n#albuad-ifrs summary{cursor:pointer;font-weight:700;color:var(--ab-dark);font-size:17px}\r\n#albuad-ifrs details p{margin-block-start:14px}\r\n#albuad-ifrs .ab-cta{padding:42px;border-radius:22px;background:var(--ab-dark);color:#e9f1ec}\r\n#albuad-ifrs .ab-cta h2{color:#fff}\r\n#albuad-ifrs .ab-cta a.ab-btn{background:var(--ab-gold);border-color:var(--ab-gold);color:#103e2d}\r\n#albuad-ifrs .ab-cta a.ab-outline{background:transparent;color:#fff;border-color:#ffffff70}\r\n@media(max-width:900px){\r\n  #albuad-ifrs .ab-hero-grid{grid-template-columns:1fr;gap:30px}\r\n  #albuad-ifrs .ab-grid,#albuad-ifrs .ab-four{grid-template-columns:repeat(2,minmax(0,1fr))}\r\n  #albuad-ifrs .ab-hero{padding-block:56px}\r\n}\r\n@media(max-width:600px){\r\n  #albuad-ifrs .ab-wrap{padding-inline:18px}\r\n  #albuad-ifrs .ab-section{padding-block:46px}\r\n  #albuad-ifrs .ab-grid,#albuad-ifrs .ab-two,#albuad-ifrs .ab-four{grid-template-columns:1fr}\r\n  #albuad-ifrs .ab-panel,#albuad-ifrs .ab-card,#albuad-ifrs .ab-cta{padding:24px}\r\n  #albuad-ifrs .ab-lead{font-size:17px}\r\n  #albuad-ifrs .ab-actions{flex-direction:column}\r\n  #albuad-ifrs .ab-list{columns:1}\r\n}\r\n@media(prefers-reduced-motion:reduce){\r\n  #albuad-ifrs *{transition:none!important}\r\n}\r\n<\/style>\r\n\r\n<section id=\"albuad-ifrs\">\r\n  <header class=\"ab-hero\">\r\n    <div class=\"ab-wrap ab-hero-grid\">\r\n      <div>\r\n        <span class=\"ab-kicker\">Sustainability and Climate Data and Reporting Support<\/span>\r\n        <h1>Data Readiness and Disclosure Support According to IFRS S1 and IFRS S2<\/h1>\r\n        <p class=\"ab-lead\">Transform energy, emissions, resource records, and climate risks into structured and trackable data. Albuad Environmental Company helps your facility assess gaps and prepare the necessary environmental and climate inputs to support disclosures in coordination with finance, governance, and risk management teams.<\/p>\r\n        <div class=\"ab-actions\">\r\n          <a class=\"ab-btn\" href=\"https:\/\/wa.me\/966535733690\" target=\"_blank\" rel=\"noopener\">Request Disclosure Readiness Assessment<\/a>\r\n          <a class=\"ab-btn ab-outline\" href=\"https:\/\/albuad.sa\/en\/contact-us\/\">Discuss Your Facility Requirements<\/a>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <aside class=\"ab-panel\" aria-label=\"Sustainability disclosure readiness stages\">\r\n        <h2>From Operational Record to Documented Disclosure Input<\/h2>\r\n        <ol>\r\n          <li>Define report boundaries and required data.<\/li>\r\n          <li>Assess gaps and organize calculations and evidence.<\/li>\r\n          <li>Prepare drafts, improvement plan, and follow-up.<\/li>\r\n        <\/ol>\r\n        <small>A clear source for every statement and a designated owner for every update.<\/small>\r\n      <\/aside>\r\n    <\/div>\r\n  <\/header>\r\n\r\n  <div class=\"ab-section\">\r\n    <div class=\"ab-wrap\">\r\n      <h2>What is meant by IFRS S1 and IFRS S2 disclosure readiness?<\/h2>\r\n      <p>It is a review of an organization ability to collect, document, and manage the information required to prepare sustainability and climate disclosures. This includes defining boundaries, periods, data sources, responsibilities, and gaps, followed by establishing a practical roadmap to improve information and prepare report inputs.<\/p>\r\n      <p>The two standards target information on risks and opportunities that can reasonably be expected to affect cash flows, access to financing, or cost of capital. The applicability of disclosure requirements to an organization is determined by the relevant authority, market, period, and adopted framework.<\/p>\r\n      <div class=\"ab-note\">\r\n        <p><strong>Scope of Albuad Environmental Company Role:<\/strong> Support for data, analytics, and environmental and climate inputs. The preparation of the integrated report, financial judgments, and approval are coordinated with the relevant client teams, and any independent assurance is commissioned separately.<\/p>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section ab-soft\">\r\n    <div class=\"ab-wrap\">\r\n      <h2>What is the difference between IFRS S1 and IFRS S2?<\/h2>\r\n      <div class=\"ab-grid ab-two\">\r\n        <article class=\"ab-card\">\r\n          <span class=\"ab-step\">IFRS S1<\/span>\r\n          <h3>General Requirements for Sustainability-related Financial Disclosures<\/h3>\r\n          <p>Regulates the disclosure of financial information related to sustainability risks and opportunities affecting the entity's prospects. Financially material topics may include environmental, social, or governance aspects depending on the nature of the business.<\/p>\r\n          <p>We support environmental aspects within this framework while identifying the information required from other departments to complete the coverage.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <span class=\"ab-step\">IFRS S2<\/span>\r\n          <h3>Climate-related Disclosures<\/h3>\r\n          <p>Focuses on physical climate risks, transition risks, climate-related opportunities, and their implications for strategy and performance. Used in conjunction with general requirements in IFRS S1.<\/p>\r\n          <p>We support climate exposure analysis, emissions data, metrics, and scenarios according to the applicable scope, period, and requirements.<\/p>\r\n        <\/article>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section\">\r\n    <div class=\"ab-wrap\">\r\n      <div class=\"ab-intro\">\r\n        <h2>What does the data readiness and disclosure support service include?<\/h2>\r\n        <p>We design the work around the entity's actual data and the needs of reporting teams, starting with the issues that most impact information quality and consistency.<\/p>\r\n      <\/div>\r\n\r\n      <div class=\"ab-grid\">\r\n        <article class=\"ab-card\">\r\n          <h3>Defining Boundaries and Period<\/h3>\r\n          <p>Documenting entities, locations, and the period covered by the report, and aligning environmental data boundaries with the reporting entity in coordination with the finance team.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <h3>Gap and Evidence Assessment<\/h3>\r\n          <p>Reviewing available records, methodologies, and policies, and classifying information as documented, estimated, or missing while prioritizing completion actions.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <h3>Organizing Emissions Data<\/h3>\r\n          <p>Reviewing activity data, consolidation boundaries, emission factors and sources, calculation methodologies, and preparing disclosure-relevant scope requirements.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <h3>Climate Risks and Scenarios<\/h3>\r\n          <p>Connecting climate exposure to assets, operations, and the value chain, and analyzing resilience at a level suited to the entity's conditions and applicable requirements.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <h3>Data Collection and Review Controls<\/h3>\r\n          <p>Defining the owner of each data point, update frequency, unit, calculation method, supporting document, verification and approval procedures, and version control.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <h3>Preparing Disclosure Inputs and Drafts<\/h3>\r\n          <p>Drafting environmental and climate inputs, linking them to evidence, and reviewing the consistency of figures, boundaries, and terminology with the client's reporting teams.<\/p>\r\n        <\/article>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section ab-cream\">\r\n    <div class=\"ab-wrap\">\r\n      <h2>How do we organize sustainability and climate data?<\/h2>\r\n      <p>We use a data log that details the source, owner, methodology, period, and coverage boundaries. Indicators are selected based on financial materiality, sector nature, and disclosure requirements, rather than collecting numbers that do not serve a clear decision.<\/p>\r\n\r\n      <div class=\"ab-table\" role=\"region\" aria-label=\"Examples of sustainability data and quality controls\" tabindex=\"0\">\r\n        <table>\r\n          <thead>\r\n            <tr>\r\n              <th scope=\"col\">Data Domain<\/th>\r\n              <th scope=\"col\">Examples of Inputs<\/th>\r\n              <th scope=\"col\">Review Controls<\/th>\r\n            <\/tr>\r\n          <\/thead>\r\n          <tbody>\r\n            <tr>\r\n              <td>Energy and Fuel.<\/td>\r\n              <td>Invoices, meters, purchases, and operational logs.<\/td>\r\n              <td>Reconciling periods, units, and locations, identifying estimates, and preventing duplication.<\/td>\r\n            <\/tr>\r\n            <tr>\r\n              <td>Greenhouse Gas Emissions.<\/td>\r\n              <td>Activity data, emission factors, gas sources, and boundary limits.<\/td>\r\n              <td>Documenting the methodology, factors, assumptions, classification, and reviewing calculations.<\/td>\r\n            <\/tr>\r\n            <tr>\r\n              <td>Water, Resources, and Waste.<\/td>\r\n              <td>Quantities, sources, operational logs, and available transport or treatment documents.<\/td>\r\n              <td>Checking completeness and comparability, and selecting indicators related to material topics.<\/td>\r\n            <\/tr>\r\n            <tr>\r\n              <td>Climate Risks.<\/td>\r\n              <td>Asset locations and characteristics, past incidents, and response plans.<\/td>\r\n              <td>Clarifying climate information sources, time horizons, assumptions, and analysis boundaries.<\/td>\r\n            <\/tr>\r\n            <tr>\r\n              <td>Targets and Improvement Plans.<\/td>\r\n              <td>Base year, scope, targets, procedures, and approved resources.<\/td>\r\n              <td>Distinguishing between achieved and targeted performance, and reviewing the consistency of comparisons and updates.<\/td>\r\n            <\/tr>\r\n          <\/tbody>\r\n        <\/table>\r\n      <\/div>\r\n\r\n      <div class=\"ab-note\">\r\n        <p>When data is lacking, we determine the impact of the gap, the option for handling it, and the potential methodology for completing it. Estimates and their assumptions are clearly presented along with a plan to improve data quality in subsequent reporting cycles.<\/p>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section\">\r\n    <div class=\"ab-wrap\">\r\n      <h2>Supporting the four disclosure pillars<\/h2>\r\n      <p class=\"ab-intro\">We organize technical inputs within a structure that helps client teams link environmental and climate data to business management.<\/p>\r\n\r\n      <div class=\"ab-grid ab-four\">\r\n        <article class=\"ab-card\">\r\n          <span class=\"ab-step\">01<\/span>\r\n          <h3>Governance<\/h3>\r\n          <p>Consolidating matters related to oversight, responsibilities, and information approval pathways in coordination with relevant stakeholders.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <span class=\"ab-step\">02<\/span>\r\n          <h3>Strategy<\/h3>\r\n          <p>Analyzing the linkage of risks and opportunities to business, assets, time horizons, and adaptation and transition options.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <span class=\"ab-step\">03<\/span>\r\n          <h3>Risk management<\/h3>\r\n          <p>Documenting methods for identifying, assessing, prioritizing, and monitoring risks, and linking them to existing risk management.<\/p>\r\n        <\/article>\r\n        <article class=\"ab-card\">\r\n          <span class=\"ab-step\">04<\/span>\r\n          <h3>Metrics and Targets<\/h3>\r\n          <p>Organizing metrics, calculations, baseline years, targets, the method for measuring progress, and supporting evidence.<\/p>\r\n        <\/article>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section ab-soft\">\r\n    <div class=\"ab-wrap ab-grid ab-two\">\r\n      <article class=\"ab-card\">\r\n        <h2>Emissions and Accounting Boundaries<\/h2>\r\n        <p>We support organizing data for Scope 1 direct emissions, Scope 2 associated with purchased energy, and Scope 3 associated with the value chain, according to applicable boundaries, methodologies, and requirements.<\/p>\r\n        <p>The depth of accounting, data sources, the mechanism for handling estimates, and applicable transitional exemptions are determined after reviewing the entity's circumstances and the reporting period. We clarify the difference between measured activity data, calculations, and estimates.<\/p>\r\n      <\/article>\r\n\r\n      <article class=\"ab-card\">\r\n        <h2>Scenarios and Climate Resilience<\/h2>\r\n        <p>The analysis may include testing asset exposure to heat, floods, or changing water availability, and comparing operational or investment responses. Transition risks such as changing technology or customer and market requirements can also be studied.<\/p>\r\n        <p>We choose a qualitative or quantitative approach, or a combination of both, to suit exposure, capabilities, resources, and relevant requirements. Assumptions are documented, and the financial impact assessment is coordinated with the finance team.<\/p>\r\n      <\/article>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section\">\r\n    <div class=\"ab-wrap\">\r\n      <h2>Outputs of IFRS S1 and IFRS S2 Service<\/h2>\r\n      <p>The scope of work may include the following outputs depending on the entity's readiness stage:<\/p>\r\n\r\n      <ul class=\"ab-list\">\r\n        <li><strong>Gap Report:<\/strong> Status of environmental and climate requirements, available evidence, and priorities.<\/li>\r\n        <li><strong>Data Register:<\/strong> Sources, staff, periods, units, calculation methods, and controls.<\/li>\r\n        <li><strong>Calculation package:<\/strong> Emission inputs and agreed-upon indicators with methodology and assumptions documentation.<\/li>\r\n        <li><strong>Risk and opportunity register:<\/strong> Climate exposures, affected assets, and existing responses.<\/li>\r\n        <li><strong>Scenario analysis:<\/strong> When included in the assignment, with clarification of the analysis boundaries and results.<\/li>\r\n        <li><strong>Drafts and improvement plan:<\/strong> Environmental and climate disclosure inputs, completion procedures, and responsibilities.<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section ab-cream\">\r\n    <div class=\"ab-wrap ab-grid ab-two\">\r\n      <article class=\"ab-card\">\r\n        <h2>What do we need from your facility?<\/h2>\r\n        <ul>\r\n          <li>Report objective, period, covered entities, and locations.<\/li>\r\n          <li>Available energy, fuel, resource, and emission records.<\/li>\r\n          <li>Policies, objectives, and previous sustainability reports if any.<\/li>\r\n          <li>List of assets, risks, and relevant operational plans.<\/li>\r\n          <li>A contact person and representatives from finance, governance, operations, and risk management.<\/li>\r\n        <\/ul>\r\n      <\/article>\r\n\r\n      <article class=\"ab-card\">\r\n        <h2>How do we determine duration and cost?<\/h2>\r\n        <p>We review the number of entities and locations, data volume and quality, required period, scope of inventory and scenarios, and disclosure drafts. Then we provide a proposal outlining the phases, deliverables, and responsibilities of both parties.<\/p>\r\n        <p>You can start with a limited gap assessment, then move to data organization, analysis, and drafting inputs according to priority and the agreed schedule.<\/p>\r\n      <\/article>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section\">\r\n    <div class=\"ab-wrap\">\r\n      <h2>Frequently asked questions about sustainability disclosure readiness<\/h2>\r\n\r\n      <details>\r\n        <summary>Is an ISO certificate or environmental report sufficient to apply IFRS S1 and IFRS S2?<\/summary>\r\n        <p>They can provide useful evidence and data. Disclosure readiness requires reviewing information coverage, boundaries, financial significance, and its connection to risks, strategy, and indicators. Therefore, we evaluate gaps rather than assuming requirements are met by having a single document.<\/p>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary>Does the service cover all IFRS S1 topics?<\/summary>\r\n        <p>Our scope is determined by the agreed-upon environmental and climate aspects. A complete report requires input from departments responsible for other financially material topics, working alongside the client's reporting, governance, and finance teams.<\/p>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary>Can we start before the data is complete?<\/summary>\r\n        <p>Yes. Readiness assessment begins by identifying what is available and what is missing, then developing a completion plan. When estimates are used, we clarify their sources, assumptions, and limitations, and determine what is needed to improve them.<\/p>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary>Must an advanced quantitative climate model be implemented in all cases?<\/summary>\r\n        <p>The scenario analysis approach is determined based on the entity's circumstances, risk exposure, capabilities, resources, and applicable requirements. A qualitative approach may be appropriate in certain cases, while clarifying the methodology, assumptions, and results.<\/p>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary>Does the service include independent assurance or report approval?<\/summary>\r\n        <p>The service includes technical support and review of data and inputs as per the contract. The entity management approves its report, and independent assurance or regulatory review work and their responsibilities are determined in a separate engagement with the competent authority.<\/p>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary>How do you handle financial materiality and financial impacts?<\/summary>\r\n        <p>We support identifying the connection channels between environmental and climate issues and the business, and provide available technical evidence. Judgments on financial materiality, estimates, and consistency with financial information are reviewed in coordination with the client's finance team and reporting officers.<\/p>\r\n      <\/details>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"ab-section ab-soft\">\r\n    <div class=\"ab-wrap\">\r\n      <div class=\"ab-cta\">\r\n        <h2>Start with a clear assessment of your entity's data readiness<\/h2>\r\n        <p>Share your disclosure goal, required period, and business activity type so we can determine the gaps, priorities, and appropriate environmental and climate support scope.<\/p>\r\n        <div class=\"ab-actions\">\r\n          <a class=\"ab-btn\" href=\"https:\/\/wa.me\/966535733690\" target=\"_blank\" rel=\"noopener\">Get in touch regarding IFRS S1 and IFRS S2<\/a>\r\n          <a class=\"ab-btn ab-outline\" href=\"https:\/\/albuad.sa\/en\/contact-us\/\">Submit report requirements<\/a>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/section>\r\n\r\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"Service\",\"name\":\"\u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062f\u0639\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0648\u0641\u0642 IFRS S1 \u0648IFRS S2\",\"description\":\"\u062a\u0642\u064a\u064a\u0645 \u0641\u062c\u0648\u0627\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u062e \u0648\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u0646\u0628\u0639\u0627\u062b\u0627\u062a \u0648\u062f\u0639\u0645 \u0645\u0633\u0648\u062f\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0641\u0631\u0642 \u0627\u0644\u0639\u0645\u064a\u0644.\",\"provider\":{\"@type\":\"Organization\",\"name\":\"Albuad Environmental Company\",\"url\":\"https:\/\/albuad.sa\/\"},\"areaServed\":{\"@type\":\"Country\",\"name\":\"Saudi Arabia\"}}<\/script>\r\n\r\n<script>\r\n(function(){\r\n  const root=document.getElementById('albuad-ifrs');\r\n  if(!root) return;\r\n  const fit=()=>root.style.setProperty('--ab-viewport',document.documentElement.clientWidth+'px');\r\n  fit();\r\n  window.addEventListener('resize',fit,{passive:true});\r\n})();\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u062e \u0648\u062f\u0639\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062f\u0639\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0648\u0641\u0642 IFRS S1 \u0648IFRS S2 \u062d\u0648\u0651\u0644 \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0627\u0646\u0628\u0639\u0627\u062b\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0646\u0627\u062e\u064a\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646\u0638\u0645\u0629 \u064a\u0645\u0643\u0646 \u062a\u062a\u0628\u0639\u0647\u0627. \u062a\u0633\u0627\u0639\u062f \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0628\u064a\u0626\u064a \u0645\u0646\u0634\u0623\u062a\u0643 \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0648\u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u062e\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0641\u0631\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631. \u0627\u0637\u0644\u0628 \u062a\u0642\u064a\u064a\u0645 \u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0646\u0627\u0642\u0634 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0646\u0634\u0623\u062a\u0643 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4159","page","type-page","status-publish","hentry"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":7}},"_links":{"self":[{"href":"https:\/\/albuad.sa\/en\/wp-json\/wp\/v2\/pages\/4159","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/albuad.sa\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/albuad.sa\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/albuad.sa\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/albuad.sa\/en\/wp-json\/wp\/v2\/comments?post=4159"}],"version-history":[{"count":4,"href":"https:\/\/albuad.sa\/en\/wp-json\/wp\/v2\/pages\/4159\/revisions"}],"predecessor-version":[{"id":4167,"href":"https:\/\/albuad.sa\/en\/wp-json\/wp\/v2\/pages\/4159\/revisions\/4167"}],"wp:attachment":[{"href":"https:\/\/albuad.sa\/en\/wp-json\/wp\/v2\/media?parent=4159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}