انتقل إلى جوهر الإفصاح
RK
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
افتح المصدر الرسمي ←
Explore the ESRS / CSRD course →
ESRS 2: General Disclosures·Disclosure Requirement BP-2
Specific information if the undertaking uses phasing-in options
إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
بطاقة النشر
آخر مراجعة في 2026-07-24
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
المعيار
ESRS 2: General Disclosures
Disclosure Requirement BP-2 · 2026-5010-final
آخر مراجعة
2026-07-24
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
لإعداد هذا الإفصاح
جوهر الإفصاح
BP-2 applies only when the undertaking uses the phase-in provisions in ESRS 1 paragraphs 125–127. It is not a general register of every disclosure omitted from the sustainability statement.
Where a whole topical standard is omitted under paragraphs 125(a), 126(a) or 127(a), the undertaking states whether impacts, risks and opportunities related to that standard's topics were assessed as material. If one or more topics or sub-topics were assessed as material, the information required by BP-2 paragraph 9 is provided.
Where information under individual disclosure requirements is omitted under paragraphs 125(b)–(e), 126(b)–(e) or 127(b)–(e), the undertaking states that the information was omitted because the relevant phase-in provision was applied.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
قبل أن تبدأ
قبل أن تبدأ
قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.
الإعداد
المعلومات الأساسية المطلوب إعدادها
| حقل الإعداد | ما يجب تسجيله | إشارة إلى الدليل | الجهة المسؤولة |
|---|---|---|---|
| Phase-in provision applied | Identify the applicable ESRS 1 paragraph in the range 125–127. | Dated source records, governance papers and approval evidence supporting phase-in provision applied. | Sustainability reporting / Legal |
| Whole-standard omission | Identify a topical standard omitted under paragraph 125(a), 126(a) or 127(a), where applicable. | Dated source records, governance papers and approval evidence supporting whole-standard omission. | Sustainability reporting |
| Materiality assessment result | State whether impacts, risks and opportunities related to the omitted standard's topics were assessed as material. | Dated source records, governance papers and approval evidence supporting materiality assessment result. | Sustainability reporting |
| Material topics or sub-topics | Identify the material topics or sub-topics where one or more related impacts, risks or opportunities were assessed as material. | Dated source records, governance papers and approval evidence supporting material topics or sub-topics. | Sustainability reporting |
| Business model and strategy | Briefly describe how the business model and strategy take account of impacts related to those material topics. | Dated source records, governance papers and approval evidence supporting business model and strategy. | Sustainability reporting |
| Targets and progress | Describe time-bound targets related to the material topics and progress towards them, where required. | Dated source records, governance papers and approval evidence supporting targets and progress. | Sustainability reporting |
| Policies and actions | Describe policies and actions addressing the material topics, where required. | Dated source records, governance papers and approval evidence supporting policies and actions. | Sustainability reporting |
| Metrics | Report the metrics required by BP-2 for the material topics, where applicable. | Dated source records, governance papers and approval evidence supporting metrics. | Sustainability reporting |
| Other phased-in information omitted | For provisions in paragraphs 125(b)–(e), 126(b)–(e) or 127(b)–(e), identify the information omitted as a result. | Dated source records, governance papers and approval evidence supporting other phased-in information omitted. | Sustainability reporting |
＋ إظهار العناصر الفرعية لـ BP-2 (قائمة عمل LRA)
Identify the applicable ESRS 1 paragraph in the range 125–127.
Identify a topical standard omitted under paragraph 125(a), 126(a) or 127(a), where applicable.
State whether impacts, risks and opportunities related to the omitted standard's topics were assessed as material.
Identify the material topics or sub-topics where one or more related impacts, risks or opportunities were assessed as material.
Briefly describe how the business model and strategy take account of impacts related to those material topics.
Describe time-bound targets related to the material topics and progress towards them, where required.
Describe policies and actions addressing the material topics, where required.
Report the metrics required by BP-2 for the material topics, where applicable.
For provisions in paragraphs 125(b)–(e), 126(b)–(e) or 127(b)–(e), identify the information omitted as a result.
كيفية إعداده
Limit BP-2 to omissions caused by the phase-in provisions in ESRS 1 paragraphs 125–127.
Collect and reconcile the records for: Phase-in provision applied; Whole-standard omission; Materiality assessment result; Material topics or sub-topics; Business model and strategy; Targets and progress; Policies and actions; Metrics; Other phased-in information omitted.
Separate whole-topical-standard omissions from omissions of information under individual disclosure requirements.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
اطلب البيانات
Request the disclosure evidence
حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.
Provide the phase-in eligibility assessment, applicable ESRS 1 paragraph, materiality results for omitted topical standards and the BP-2 information required for any material topics.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
طلب أفضل
Provide the phase-in eligibility assessment, applicable ESRS 1 paragraph, materiality results for omitted topical standards and the BP-2 information required for any material topics.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
Verify eligibility for the specific phase-in provision before recording an omission and preserve the term material rather than relevant or priority.
ملاحظة سياقية
If no phase-in provision in paragraphs 125–127 is used, BP-2 does not create a general omitted-disclosures schedule.
مركز التنزيلات
أدوات ونماذج الإعداد
أدوات إعداد احترافية لـ BP-2 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧
02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧
03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧
الجاهزية للتحقق
لكل ادعاء، تحقّق من الأدلة
| الادعاء | المخاطر | الأدلة الواجب فحصها |
|---|---|---|
| Phase-in provision applied is reported accurately and completely. | The response omits, misclassifies or overstates phase-in provision applied. | Dated source records, governance papers and approval evidence supporting phase-in provision applied. |
| Whole-standard omission is reported accurately and completely. | The response omits, misclassifies or overstates whole-standard omission. | Dated source records, governance papers and approval evidence supporting whole-standard omission. |
| Materiality assessment result is reported accurately and completely. | The response omits, misclassifies or overstates materiality assessment result. | Dated source records, governance papers and approval evidence supporting materiality assessment result. |
| Material topics or sub-topics is reported accurately and completely. | The response omits, misclassifies or overstates material topics or sub-topics. | Dated source records, governance papers and approval evidence supporting material topics or sub-topics. |
| Business model and strategy is reported accurately and completely. | The response omits, misclassifies or overstates business model and strategy. | Dated source records, governance papers and approval evidence supporting business model and strategy. |
| Targets and progress is reported accurately and completely. | The response omits, misclassifies or overstates targets and progress. | Dated source records, governance papers and approval evidence supporting targets and progress. |
| Policies and actions is reported accurately and completely. | The response omits, misclassifies or overstates policies and actions. | Dated source records, governance papers and approval evidence supporting policies and actions. |
| Metrics is reported accurately and completely. | The response omits, misclassifies or overstates metrics. | Dated source records, governance papers and approval evidence supporting metrics. |
| Other phased-in information omitted is reported accurately and completely. | The response omits, misclassifies or overstates other phased-in information omitted. | Dated source records, governance papers and approval evidence supporting other phased-in information omitted. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Using the 2023 BP-2 title or content.
Listing every absent disclosure requirement.
Replacing material with relevant or priority.
Failing to distinguish whole-standard and individual-information phase-ins.
Using a phase-in without checking eligibility.
اسأل مساعد Study Studio الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.
جرّب
كيف أُعِدّ BP-2؟
ما البيانات التي يلزم جمعها؟
ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان
مراجع الإطار
متطلبات ESRS ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
ESRS
BP-2
ضمن ESRS 2: General Disclosures
ذات صلة واستكشاف
General Basis for Preparation of Sustainability Statements → بطاقةActions and Resources in Relation to Material Sustainability Matters → بطاقةMetrics in Relation to Material Sustainability Matters → بطاقةPolicies Adopted to Manage Material Sustainability Matters → بطاقةTargets in Relation to Material Sustainability Matters → بطاقة
تصفّح جميع الإفصاحات ←
المزيد في ESRS 2 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · BP-2
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
كيف بُنيت هذه المكتبة
312 تقريرًا منشورًا مفهرسًا
63171 صفحة باستشهادات على مستوى الصفحة
272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/esrs-bp-2/
مجانًا · LRA Community
احصل على أدوات BP-2 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←