For the first two annual reporting periods (Groups 1 and 2) or three (Group 3), counted from each entity's first reporting period and inclusive of the ISSB's own one-year relief, an applicable entity may confine its disclosures to climate-related risks and opportunities under IFRS S2, applying IFRS S1 only so far as it relates to those climate disclosures. An entity using the relief need not give comparatives for its climate disclosures in its first reporting period, nor comparatives for its other sustainability disclosures in the first period once the relief has ended, subject to its regulator's requirements (Table 3, ATR 1, IFRS S1 paragraphs E5 and E6).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.