انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 44(b)

Processes for sustainability-related opportunities

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 IFRS Foundation.

الوضع القانوني

IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

افتح المصدر الرسمي لـ IFRS Foundation ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-07-30
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 IFRS Foundation

المعيار

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Paragraph 44(b) · Issued 2023 · Effective from 1 January 2024

ساري اعتبارًا من

2024-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-30

مواد تعليمية من LRA · لم تصدرها أو تعتمدها IFRS Foundation

لإعداد هذا الإفصاح
4LRA preparation fields 5ادعاءات للتحقق 6مجالات الأدلة

جوهر الإفصاح

This disclosure requires the entity to describe the processes it uses to identify, assess, prioritise and monitor sustainability-related opportunities. The description should explain the actual processes used by the entity and cover all four stages sufficiently for users to understand how opportunities move from identification through assessment and prioritisation to ongoing monitoring.

IFRS S1.44(b) does not prescribe the detailed sub-elements specified for risk processes in IFRS S1.44(a). Information such as criteria, data sources, process scope, review frequency or process ownership may be included where it is necessary to explain the entity’s actual opportunity processes. Integration into the overall risk management process is addressed separately in IFRS S1.44(c).

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ IFRS Foundation.

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
Identification process Describe how the entity identifies sustainability-related opportunities that could reasonably be expected to affect its prospects. Current approved records and review evidence supporting identification process. Sustainability reporting / relevant process owner
Assessment process Describe how the entity assesses the identified sustainability-related opportunities. Current approved records and review evidence supporting assessment process. Sustainability reporting / relevant process owner
Prioritisation process Describe how the entity prioritises sustainability-related opportunities. Current approved records and review evidence supporting prioritisation process. Sustainability reporting / relevant process owner
Monitoring process Describe how the entity monitors sustainability-related opportunities after they have been identified and assessed. Current approved records and review evidence supporting monitoring process. Sustainability reporting / relevant process owner
＋ إظهار العناصر الفرعية لـ s1-44-b (قائمة عمل LRA)

كيفية إعداده

Identify the actual processes the entity uses to identify sustainability-related opportunities.
Describe how identified opportunities are assessed.
Describe how opportunities are prioritised, including relevant criteria where they form part of the actual process.
Describe how opportunities are monitored after identification and prioritisation.
Determine whether the entity uses different processes for different types of opportunity, business units or functions and explain material differences.
Gather evidence showing that the processes described operated in practice during the reporting period.
Cross-reference IFRS S1.44(c) for information on integration into and influence on the overall risk management process.
For climate-related opportunities, apply the additional requirements of IFRS S2.25(b), including whether and how climate-related scenario analysis informs identification.

اطلب البيانات

Request the disclosure evidence

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Please provide the current documentation describing the processes used during [reporting period] to identify, assess, prioritise and monitor sustainability-related opportunities. Please explain each of the four stages and attach the relevant process maps, opportunity registers, assessment records, prioritisation or decision papers and monitoring reports. Where the processes differ by business unit or type of opportunity, please explain the material differences.

Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.

طلب أفضل

Please provide the current documentation describing the processes used during [reporting period] to identify, assess, prioritise and monitor sustainability-related opportunities. Please explain each of the four stages and attach the relevant process maps, opportunity registers, assessment records, prioritisation or decision papers and monitoring reports. Where the processes differ by business unit or type of opportunity, please explain the material differences.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

Describe how the entity identifies sustainability-related opportunities. Explain how identified opportunities are assessed and prioritised. Explain how the entity monitors those opportunities. Include supporting details such as criteria, inputs, scope, review arrangements or ownership only where they are necessary to explain the actual processes. How to prepare it

ملاحظة سياقية

Apply IFRS S1.44(b) using the exact paragraph scope and cross-references stated in the official IFRS source.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ s1-44-b — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
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
We described how the entity identifies sustainability-related opportunities.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described how identified sustainability-related opportunities are assessed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are prioritised.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are monitored.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosed processes reflect the entity’s actual processes and are supported by current process documentation and operating evidence.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The disclosure describes how opportunities are identified but not how they are assessed, prioritised or monitored.
Ordinary commercial ideas are presented as sustainability-related opportunities without explaining why they could reasonably affect the entity’s prospects.
The disclosure lists opportunities but does not describe the processes used.
Assessment and prioritisation are combined so broadly that users cannot understand the difference.
Monitoring is described as performance tracking against targets rather than monitoring of the identified opportunities.
The reporting-preparation method is described instead of the entity’s actual business processes.
Inputs, boundaries or scoring systems are presented as mandatory IFRS S1.44(b) datapoints.
Opportunity processes are assumed to be identical to risk processes without explaining the actual arrangements.
Integration into overall risk management is presented as part of paragraph 44(b) rather than separately under paragraph 44(c).
Scenario analysis is presented as universally required under IFRS S1.44(b).
Data-collection mistakes.
✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

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 s1-44-b؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

مراجع الإطار

متطلبات IFRS / ISSB ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

IFRS / ISSB

s1-44-b

ضمن IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture → تصفّح جميع الإفصاحات ←

المزيد في IFRS S1 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق أكثر · s1-44-b

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كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
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