Build a GHG Emissions Baseline Behind Your IFRS S2 Disclosure
IFRS S2 disclosure becomes credible when emissions numbers are traceable, complete and supported by a clear methodology. We help companies calculate and document Scope 1 and Scope 2 emissions, screen priority Scope 3 categories, define organizational and operational boundaries, and prepare disclosure-ready language that stands up to management, board and assurance review.
IFRS S2 Value Proposition for Emissions Baselines
Scope 1 and 2 clarity
Convert fuel, energy and operational data into a documented emissions inventory.
Scope 3 prioritization
Identify material value-chain categories and estimate priority emissions where data allows.
Disclosure-ready evidence
Create calculation files, assumptions and methodology notes behind the reported numbers.
Our Challenge
Many companies can say they are preparing climate disclosure, but they cannot yet support the emissions figures that IFRS S2 expects them to disclose. Activity data may sit across facilities, invoices, fleets, utility bills and procurement records. Emission factors may be unclear or inconsistent, and boundaries may not match the way the company is organized, controlled or financed.
This creates a weak foundation for the entire disclosure. Without a defensible emissions baseline, targets become difficult to justify, transition actions remain uncosted, and assurance-readiness becomes harder later. Companies also risk publishing numbers that cannot be reconciled to internal data owners or explained to investors, lenders and regulators.
How We Help
We give companies a structured, evidence-based emissions baseline that can sit behind IFRS S2 climate disclosure. Our work starts by confirming the reporting boundary, mapping relevant emission sources, collecting available activity data and selecting appropriate emission factors. We then build the calculation workbook and methodology note so management can understand how the numbers were produced.
Where Scope 3 is relevant, we help screen categories, prioritize what matters for the company, and estimate selected categories using practical data approaches. The result is not just a number. It is an auditable evidence package that links operations, data, assumptions and disclosure language in one coherent baseline.
If your IFRS tool output shows this gap, Resources Future can build the evidence, analysis and disclosure language behind it.
Our Services
Scope 1 and Scope 2 Inventory
A structured calculation of direct and purchased-energy emissions using company activity data, documented emission factors and a clear reporting boundary.
Scope 3 Screening and Priority Estimates
A practical review of value-chain categories to identify material Scope 3 sources and estimate selected categories where data quality supports it.
Boundary and Methodology Note
A concise explanation of organizational boundary, operational boundary, inclusions, exclusions, emission factors, assumptions and limitations.
Disclosure Language and Evidence Pack
Annual-report-ready emissions text supported by calculation files, data templates and an evidence checklist for internal review or assurance preparation.
Types of Companies We Support
Manufacturing and exporters
Companies with fuel, electricity, process, logistics and supply-chain data spread across multiple sites.
Banks and financial institutions
Institutions beginning to understand operational emissions and the pathway toward financed-emissions analysis.
Logistics, real estate and energy users
Businesses with material energy consumption, vehicle fleets, facilities or tenant-related data needs.
Listed companies
Issuers preparing IFRS S2-aligned climate disclosure and needing a stronger evidence base behind metrics and targets.
