انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraphs 51–53

Targets, metric consistency and clear labelling

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

Paragraphs 51–53 · 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
10LRA preparation fields 10ادعاءات للتحقق 8مجالات الأدلة

جوهر الإفصاح

This disclosure requires the entity to provide information about targets it has set to monitor progress towards achieving its strategic goals and targets it is required to meet by law or regulation. For each target, the entity discloses the metric used, the specific quantitative or qualitative target, the applicable period, the base period, any milestones and interim targets, performance against the target and an analysis of trends or changes in performance, and any revisions to the target with an explanation of those revisions.

The definition and calculation of metrics, including metrics used to set targets and monitor progress, must be consistent over time. Metrics and targets must be labelled and defined using meaningful, clear and precise names and descriptions. If a metric is redefined or replaced, the entity applies IFRS S1.B52.

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
Metric used for the target Identify the metric used both to set the target and to monitor progress towards reaching it. Current approved records and review evidence supporting metric used for the target. Sustainability reporting / relevant process owner
Specific target State the specific quantitative or qualitative target the entity has set or is required to meet. Current approved records and review evidence supporting specific target. Sustainability reporting / relevant process owner
Target period State the period over which the target applies. Current approved records and review evidence supporting target period. Sustainability reporting / relevant process owner
Base period State the base period from which progress is measured. Current approved records and review evidence supporting base period. Sustainability reporting / relevant process owner
Milestones and interim targets Disclose any milestones and interim targets that form part of the target pathway. Current approved records and review evidence supporting milestones and interim targets. Sustainability reporting / relevant process owner
Performance and trend analysis Report performance against each target and analyse trends or changes in the entity’s performance. Current approved records and review evidence supporting performance and trend analysis. Sustainability reporting / relevant process owner
Target revisions Disclose any revisions to the target and explain the reasons for those revisions. Current approved records and review evidence supporting target revisions. Sustainability reporting / relevant process owner
Metric consistency Confirm that the definition and calculation of the metric are consistent over time. Where a metric is redefined or replaced, apply IFRS S1.B52. Current approved records and review evidence supporting metric consistency. Sustainability reporting / relevant process owner
Clear labels and definitions Use meaningful, clear and precise names and descriptions for both the metric and the target. Current approved records and review evidence supporting clear labels and definitions. Sustainability reporting / relevant process owner
Target source Record internally whether the target was set by the entity to monitor a strategic goal or is required by law or regulation. Current approved records and review evidence supporting target source. Sustainability reporting / relevant process owner
＋ إظهار العناصر الفرعية لـ s1-51-53 (قائمة عمل LRA)

كيفية إعداده

Compile the targets the entity has set to monitor progress towards strategic goals and targets it is required to meet by law or regulation.
For each target, identify the metric used both to set the target and monitor progress.
Record the specific quantitative or qualitative target, the period over which it applies and the base period from which progress is measured.
Identify any milestones and interim targets established by the entity.
Calculate or compile performance against each target and prepare an analysis of trends or changes in performance.
Identify any revisions to the target and explain why they were made.
Check that the definition and calculation of each metric are consistent over time.
Where a metric was redefined or replaced, apply IFRS S1.B52, including revised comparative information unless impracticable.
Review metric and target names and descriptions to ensure they are meaningful, clear and precise.
Connect target information with the relevant sustainability-related risk or opportunity, strategy and performance metrics.

اطلب البيانات

Request the disclosure evidence

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

Please provide the approved target pack for [target name] for [reporting period]. Please include: whether the target was set by the entity to monitor a strategic goal or is required by law or regulation; the metric used to set the target and monitor progress; the specific quantitative or qualitative target; the period over which the target applies; the base period; any milestones and interim targets; actual performance against the target and the multi-period information needed to analyse trends or changes; any revisions to the target and the reasons; and any changes to the metric definition or calculation method, including the comparative information prepared under IFRS S1.B52.

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 approved target pack for [target name] for [reporting period]. Please include: whether the target was set by the entity to monitor a strategic goal or is required by law or regulation; the metric used to set the target and monitor progress; the specific quantitative or qualitative target; the period over which the target applies; the base period; any milestones and interim targets; actual performance against the target and the multi-period information needed to analyse trends or changes; any revisions to the target and the reasons; and any changes to the metric definition or calculation method, including the comparative information prepared under IFRS S1.B52.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

For each target, disclose the metric used to set it and monitor progress; the specific quantitative or qualitative target; the period over which it applies; the base period; any milestones and interim targets; performance against the target and an analysis of trends or changes in performance; and any target revisions with reasons. Confirm that metric definitions and calculations are consistent over time and that metrics and targets use meaningful, clear and precise names and descriptions. Apply IFRS S1.B52 where a metric is redefined or replaced. How to prepare it

ملاحظة سياقية

Apply IFRS S1.51–53 using the exact paragraph scope and cross-references stated in the official IFRS source.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ s1-51-53 — 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 identified the targets the entity has set to monitor progress towards achieving its strategic goals and targets it is required to meet by law or regulation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each target, we disclosed the metric used to set the target and monitor progress.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each target, we disclosed the specific quantitative or qualitative target.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed the period over which each target applies and the base period from which progress is measured.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed any milestones and interim targets established for each target.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We reported performance against each target and provided an analysis of trends or changes in performance.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed any revisions to targets and explained the reasons for those revisions.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We confirmed that metric definitions and calculations were consistent over time.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Where a metric was redefined or replaced, we applied IFRS S1.B52, including revised comparative information unless impracticable.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We labelled and defined metrics and targets using meaningful, clear and precise names and descriptions.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

Targets required by law or regulation are omitted.
A broad ambition, aim or commitment is presented as a target without a specific quantitative or qualitative outcome.
The metric used to set the target differs from the metric used to monitor progress without explanation.
The target period or base period is absent or unclear.
Existing milestones or interim targets are omitted.
The disclosure provides an “on track” status but no performance information or trend analysis.
Performance is reported without analysis of trends or changes.
A revised target is presented without identifying the revision or explaining the reason.
A target revision and a metric redefinition are treated as the same event.
A metric was redefined or replaced without applying IFRS S1.B52.
Comparative performance uses inconsistent metric definitions or calculation methods.
Metric or target labels are vague, promotional or inconsistent with the underlying definition.
A negative statement about the absence of milestones or target revisions is treated as universally mandatory.
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 s1-51-53؟ 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

s1-51-53

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 · s1-51-53

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one requirement. The IFRS S1 & S2 Reporting course walks the full ISSB workflow — governance, strategy, risk management and metrics — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the IFRS S1 & S2 course →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
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