ISSB (IFRS S1 and S2) Practice Test

The ISSB (IFRS S1 and S2) Practice Test is a free beginner-level, 15-minute skill test from Science of Apps. It tests knowledge of the ISSB's IFRS Sustainability Disclosure Standards — IFRS S1 general requirements, materiality and core content, IFRS S2 climate-related disclosures including scenario analysis and greenhouse gas emissions, transition reliefs and jurisdictional adoption, and connectivity with financial statements and assurance — written to IFRS S1, IFRS S2, the GHG Protocol and TCFD foundations for 2026. Useful for the IFRS Foundation's FSA credential and corporate reporting roles. Score 70% or more on its 15 questions to earn a verifiable ISSB Standards Readiness certificate (SOA-ISSB). Every question is based on published standards and research — including IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (International Sustainability Standards Board), IFRS S2 Climate-related Disclosures (International Sustainability Standards Board), Greenhouse Gas Protocol (WRI & WBCSD) — and each answer is explained with its source.

Yes. Science of Apps has a free ISSB (IFRS S1 and S2) Practice Test built on the current IFRS Foundation exam outline for 2026 and 2027. It covers IFRS S1 general requirements, IFRS S2 climate-related disclosures and transition, adoption and assurance, scores you instantly and issues a verifiable certificate.

Read the three skill areas on this page, then take the 15-minute test online — no fee, course or sign-up. You see every answer explained when you finish. Score 70% or more and you get a ISSB Standards Readiness certificate straight away, on screen, as a PDF and by email, with a credential ID anyone can verify.

Yes. The questions are original scenarios written by Science of Apps, and each one is based on a public source you can read: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (International Sustainability Standards Board); IFRS S2 Climate-related Disclosures (International Sustainability Standards Board); Greenhouse Gas Protocol (WRI & WBCSD); IFRS Sustainability Standards (ISSB) (IFRS Foundation); Task Force on Climate-related Financial Disclosures (FSB). The source is shown under each question and linked in the answer review. Science of Apps doesn't copy questions from other tests.

Three skill areas with five questions each, drawn from a bank of 10 per area so a retake brings new questions: IFRS S1 General Requirements (Objective and users, Materiality and Core content); IFRS S2 Climate-related Disclosures (Climate risks, Scenario analysis and Emissions); Transition, Adoption and Assurance (Effective date and reliefs, Jurisdictions and Assurance and connectivity). Every question is an original scenario written to the 2026–2027 standard, with the published source named under it.

Sustainability or ESG reporting manager, Financial reporting accountant, Auditor or assurance professional, Investor relations or finance analyst and ESG consultant. It suits anyone who wants a quick, verifiable way to show ISSB IFRS S1 and S2 knowledge in 2026 and 2027, from students and career switchers to experienced professionals.

IFRS S1 sets general requirements for disclosing sustainability-related risks and opportunities that could affect a company's prospects; IFRS S2 sets specific climate-related disclosure requirements. Both were issued by the ISSB in June 2023 and are effective for annual periods beginning on or after 1 January 2024, subject to jurisdictional adoption.

In the first year a company may report on climate only, need not disclose Scope 3 emissions, need not provide comparative information, and may publish its sustainability disclosures after its financial statements under set timing.

No. It is an independent practice test written to the publicly available ISSB IFRS S1 and S2 content outline for 2026 and 2027, for checking your readiness before you book the real exam. Passing earns a Science of Apps certificate rather than the official credential.

Yes. The test is online, in English and free everywhere — people take it from India, the US, the UK, Europe, Africa, Latin America and Asia-Pacific. Your certificate is dated with your own local date and can be verified from anywhere at scienceofapps.com/certification/verify/.

15 questions — 5 from each of 3 skill areas — with a 15-minute limit. You need 70% (11 of 15) to pass and 90% for distinction.

We rate it Beginner: no experience needed: fundamentals and clear reasoning. It has 15 scenario questions — 5 from each of 3 skill areas — and a 15-minute limit. You need 70% (11 of 15) to pass and 90% for distinction.

Nothing. There is no fee to take a test, to receive the certificate, to have it emailed or to verify it, and no sign-up.

On our server, not in your browser. The answers never reach the page until you submit, so a certificate can only be earned by passing. Each certificate gets a unique credential ID stored by Science of Apps.

You see your score for each area and every question with the correct answer and why, with the published source behind it. You can retake after 30 minutes, and the retake draws questions you haven't seen yet.

No. Every certificate is dated, so it always shows when you passed. Retake a test any time for a newer date or a higher score.

Yes. After you pass, Add to LinkedIn opens the Licenses & certifications form with the certificate name, Science of Apps as the issuer, the issue date, your credential ID and the verification link filled in. You can also download it as a PDF or PNG, and it's emailed to you as a PDF.

Every certificate has a credential ID and a QR code. Scanning it, or entering the ID at scienceofapps.com/certification/verify/, shows the holder's name, the certification, the score and the issue date from our records.

No. They are Science of Apps' own assessments of applied skill. They aren't issued by a university or standards body, and they work best alongside a portfolio that shows the skills in real work.