Evidence & disclosure · IFRS S1/S2
The evidence behind your 2027 disclosure.
The first mandatory IFRS S1/S2 reporting period starts in January 2027; limited assurance follows in 2028. A dated visual record costs a fraction to capture as it happens, compared with reconstructing it under assurance.
What we are notWe don't prepare, review or assure disclosures. Your adviser says what must be evidenced; we produce the evidence.
The reporting clock.
Today · September 2026First limited assurance · 2028
Now – Dec 2026FY2027 budgets setEvidence and communication need a budget line this quarter.
January 2027Reporting period opensField recording starts with the activity it documents.
Reporting seasonBoard & AGM filmsThe finished disclosure, made legible to a non-specialist audience.
2028Limited assuranceFootage retrieved against specific lines of the disclosure.
Field record.
Dated, location-logged, catalogued footage of the sites, operations and community programmes your disclosure describes — structured to hand to an assurance provider.
Board & AGM film.
The finished report turned into something a board and an AGM audience can follow, without losing accuracy.
Readable metrics.
Short explainers that put the key metrics in front of investors, staff and communities in plain terms.
On-site interview, BSMART SolutionsKenya · 2025
A corporate video is made to be watched once. A field record is made to be relied on.
Corporate videoField record
PurposePersuade, onceRetain, retrieve, rely on
MetadataRarely keptDated, location-logged, catalogued
AccessArranged for cameraHSE-cleared, live operating sites
Hand-overA finished editAn indexed archive plus the edit
In 2028Hard to reuseFootage pulled against a specific disclosure line
For sustainability & company secretarial teams
Fifteen minutes to see what a field record looks like for an industrial site.
For advisory firms
A production partner for your S1/S2 clients — white-labelled or co-branded.
We subcontract to your advisory work and never compete with it.
Talk partnership ›We'll ask five questions first.
A number quoted without them is a guess. With them, the scope means something.
1Who owns the disclosure internally, and who signs it off?
2Which adviser ran your readiness gap analysis?
3Which readiness dimensions came back weakest?
4How many sites or operations would the record cover?
5When does your FY2027 budget close?