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Platform, applications

ESGreen IFRS S1/S2 reporting: from operational data to the report, with evidence

Financial institutions, listed companies and companies.

Organize the reporting of sustainability- and climate-related financial information under the pillars of the standard, with platform data as inputs, evidence in every answer and a structured report for review and for the auditor.

Book 30 minutes See how data reaches the report
IFRS S1/S2 reportIllustrative data
Company
Exemplo Financeira S.A.
Cycle
Reference fiscal year
  1. GovernanceBoard oversight, roles and ESG targets With evidence Inputs Governance documents
  2. StrategyRisks and opportunities, scenarios and transition plan With evidence Inputs Municipal climate scenarios
  3. Risk managementIdentification, prioritization and monitoring With evidence Inputs Monitoring alerts
  4. Metrics and targetsGHG emissions, targets and sector indicators With evidence Inputs ESGreen Score · CNAE
Report
In the chapters of the standard
Routed to
Internal review and independent auditor
Sample report of a fictitious company: each chapter of the standard with its content, the attached evidence and the platform data used as inputs.

Context

Reporting built in spreadsheets leaves no trail.

The sustainability report asks the same question as the auditor: where did this number come from, and which document supports it.

  • Spreadsheets and email. Each team answers in its own file, versions multiply and nobody knows which answer is final.
  • Scattered data. Client, supplier and portfolio information sits in different systems, far from whoever writes the report.
  • An auditor asking for evidence. Every number needs a source, a date and a document, and the search starts the day before assurance.

The result is reporting disconnected from risk management, redone from scratch every fiscal year. ESGreen IFRS S1/S2 reporting organizes the report from the data the operation already uses.

From data to report

Reporting is built on the same data the operation uses.

The data the platform already organizes for credit, procurement and risk feeds into the report as inputs, with source and date. Each pillar is answered with evidence, and the report comes out in the chapters of the standard.

  1. Platform data

  2. Pillars of the standard

    • Governance Board oversight, executive roles and ESG targets.
    • Strategy Risks and opportunities, scenarios and transition plan.
    • Risk management Identification, prioritization and integration into enterprise management.
    • Metrics and targets GHG emissions, targets and sector indicators.

  3. Report

    Report structured in the chapters of the standard

    • Evidence in every answer
    • Revision history
    • Exported for review and for the auditor

ESGreen provides data, evidence and an audit trail. The reasonable assurance required by CMN Res. 5,185 is performed by an independent auditor.

Modules that feed the report: ESGreen Score IRC-ESGreen Monitoring Alert Center Evidence Assessment PRSAC and GRSAC

How it works

One reporting cycle per fiscal year, from data to report

  1. Fiscal year cycle

    The company or institution organizes reporting by fiscal year, with owners per pillar and role-based access, and tracks overall and per-pillar progress.

    Solves Spreadsheets and email

  2. Answers with data and evidence

    Guided questions in each pillar, with attached documents and platform data available as inputs.

    Solves Scattered data

  3. Team review

    Teams work in the same cycle, and each answer keeps its revision history.

    Solves Disconnected reporting

  4. Structured report

    The report comes out in the chapters of the standard, exported for internal review and for the independent auditor.

    Solves Evidence requests

Reporting stops being a year-end project and becomes part of management.

What the module organizes

Each pillar of the standard, with the data and evidence that support it

GovernanceOversight and responsibilities
Board oversight, executive roles, compensation tied to ESG targets, technical capacity, monitoring and integration with strategy, answered with evidence.
StrategyRisks, opportunities and scenarios
Sustainability- and climate-related risks and opportunities, by short-, medium- and long-term horizon and by type: acute or chronic physical; policy, technology, market or reputational transition. Effects on cash flow, cost of capital, performance and financial position, scenario analysis, resilience and transition plan.
Risk managementProcesses and risk inventory
How the organization identifies, prioritizes and monitors risks and how they integrate into enterprise risk management, with a prioritized climate risk inventory.
Metrics and targetsEmissions, targets and indicators
Scope 1, 2 and 3 GHG emissions, with methodology and source; targets tracked from the baseline; sector indicators by economic activity (CNAE).
MaterialityMaterial topics
Prioritized topics and a materiality map, to decide with clear criteria what goes into the report.
ReportStructured report
Chapters of the standard (governance, strategy, risk management, metrics and targets), exported for review and for the auditor, with the evidence for each answer.

For those reporting under IFRS S1 and S2

  • Financial institutions subject to CMN Res. 5,185

    The report under pronouncements CBPS 01 and 02 undergoes reasonable assurance.

    Reporting organized by pillar, with the evidence the independent auditor tests.

  • Listed companies that report voluntarily

    CVM 193/244 made IFRS S1/S2 reporting voluntary for listed companies.

    The structure of the standard from the first cycle, with history from one fiscal year to the next.

  • Companies that answer to investors, banks and clients

    Sustainability and climate questionnaires arrive from many sides, each in a different format.

    A single base of governance, risks, emissions and targets, reused across answers.

  • Sustainability, risk, finance and controls

    Each team keeps its part of the report in a different place.

    The same cycle for every team, with role-based access and revision history.

Regulation

The standards that call for reporting and evidence

See the regulatory map

  • CMN 5.185 (IFRS S1/S2) Report of sustainability-related financial information under pronouncements CBPS 01 and 02, with reasonable assurance by an independent auditor.
  • CVM 193/244 Voluntary IFRS S1/S2 reporting for listed companies.
  • CMN 4,943 and 4,944 (risk management) Social, environmental and climate risk within the risk management framework that the risk management pillar describes.
  • BCB 586 and BCB IN 772 (GRSAC) Financial institutions' GRSAC report, supported by the same data and evidence base.
  • Brazilian Sustainable Taxonomy The classification of activities by CNAE (Brazilian economic activity code), also used in the report's sector indicators.

ESGreen provides data, evidence and an audit trail. The reasonable assurance required by CMN Res. 5,185 is performed by an independent auditor. Official deadlines on the regulatory map. Informational content; does not constitute legal advice.

Data infrastructure the market already uses

companies assessed and monitored
100K+
institutions using ESGreen's infrastructure
60+
public, regulatory and global sources integrated
70+

Data as of Sep 2026. Source: ESGreen database.

In the Responsible Solutions chapter of the Sicredi 2025 Sustainability Report, prepared under the GRI standard, ESGreen is cited as the platform used to monitor and assess the ESG performance of Sicredi's suppliers.

“Today we have a customizable, agile platform that centralizes all the analysis of our supply chain, records every interaction with suppliers and generates a comparable ESG Score in minutes.”

Bruno Virtuoso, Procurement and Sourcing Manager, Sicredi

Sicredi 2025 Sustainability Report, ch. 6 “Soluções Responsáveis” (Responsible Solutions), p. 127 (GRI 2-6 | 3-3)

Read the Sicredi case study

Delivery formats

Where the reporting lands

See Data & API

  • Cycle dashboard Overall and per-pillar progress, for whoever coordinates the report.
  • Structured report In the chapters of the standard, exported for review and for the auditor.
  • Evidence per answer Attached documents and revision history.
  • Platform data ESGreen Score, IRC-ESGreen and monitoring alerts as inputs.

Every answer with its evidence

The methodology of the ESGreen Score and the IRC-ESGreen, which feed the report, the sources and model governance are published in the Methodology. The official requirements and deadlines of each standard are on the regulatory map.

Read the methodology See the regulatory map

Frequently asked questions

Short answers to the most common questions.

Still have questions? Talk to an expert

What is ESGreen IFRS S1/S2 reporting?

It is the platform module that organizes the reporting of sustainability- and climate-related financial information under the pillars of the IFRS S1 and S2 standards, which in Brazil correspond to pronouncements CBPS 01 and 02: governance, strategy, risk management, and metrics and targets. Every answer has evidence, and the report comes out structured for review and for the auditor.

Does ESGreen provide assurance?

No. ESGreen provides data, evidence and an audit trail. The reasonable assurance required by CMN Res. 5,185 is performed by an independent auditor. The module organizes the evidence the auditor tests.

Does platform data go into the report?

Yes. The ESGreen Score, municipal climate scenarios, environmental violations, active monitoring alerts, the IRC-ESGreen for those with an agribusiness portfolio, and the supply chain Evidence Assessment feed in as inputs, with source and date. Reporting is built on the same data the operation uses.

Is it right for my institution or company?

It serves financial institutions subject to CMN Res. 5,185, listed companies that report voluntarily under CVM 193/244 and companies that answer to investors, banks and clients. The official requirements and deadlines for each case are on the regulatory map.

Who takes part in filling it in?

The teams responsible for each pillar, such as sustainability, risk, finance, governance and legal, work in the same cycle, with role-based access. Each answer keeps its revision history and the documents that support it.

What happens to the history between cycles?

Each fiscal year is its own cycle. Answers, evidence and revisions from previous years are kept, so you can check what was reported and compare progress on targets.

How does it relate to the GRSAC report?

Financial institutions also publish the GRSAC report. The ESGreen PRSAC and GRSAC module uses the same data and evidence base, so both reports tell the same story.

How is the engagement defined?

By scope: who reports, the platform data included, users and access profiles, the contract term and integrations. There is no public price.

Shall we organize your next reporting cycle?

Book 30 minutes to see ESGreen IFRS S1/S2 reporting applied to your operation.

  • A reading of the standards that apply to your case
  • Demonstration of the reporting cycle with evidence
  • Pre-assessment of CNPJs in your base

Or write to contato@esgreen.com.br

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