Concept:
The Second Law of Thermodynamics governs the directionality of processes and the concept of irreversibility, introducing the property of entropy ($S$).
Step 1: This describes the First Law of Thermodynamics, not the Second.
Step 2: The Kelvin-Planck statement of the Second Law explicitly declares it is impossible to construct an engine that completely converts all absorbed heat into work; some waste heat must always be rejected.
Step 3: This relationship relates to ideal gas laws (Gay-Lussac's law), not the fundamental laws of macroscopic thermodynamics.
Step 4: The principle of increase of entropy states that for any spontaneous, real-world process occurring in an isolated system, the total entropy (disorder) must always increase.