انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

IFRS S2: Climate-related Disclosures·Paragraphs 25–a

Climate-risk processes and policies

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.

افتح المصدر الرسمي لـ IFRS قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ IFRS ريثما تكتمل تلك المراجعة.

المعيار

IFRS S2: Climate-related Disclosures

Paragraphs 25–a · 2024

ساري اعتبارًا من

2024-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها IFRS

لإعداد هذا الإفصاح
7حقول للإعداد 6ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain the processes and policies it uses to identify, assess and manage climate-related risks. In practice, the report should show how climate risk is built into decision-making, what internal rules or procedures are in place, and who is responsible for applying them. The emphasis is on describing the organisation’s approach clearly, rather than listing isolated actions.

The practical focus is usually on whether these processes and policies apply across the whole organisation, including relevant operations, business units and locations, rather than only at a few flagship sites. A useful explanation would make clear the scope of coverage, any differences between parts of the business, and how consistently the approach is applied in day-to-day management.

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

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
Year-on-year changes Record what changed since the last reporting cycle, with enough detail to show the movement and the reason it changed. Prior-year submission, current-year working papers, and a short change log signed off by the reporting owner. Reporting / Finance
Source systems and boundary Set out which systems, files, and business areas feed the datapoint, and exactly which entities, sites, or populations are included or left out. Data lineage note, system extracts, boundary memo, and reconciliation to the in-scope population list. Data / Reporting
Review frequency State how often the datapoint is checked or refreshed, and whether that timing is monthly, quarterly, annual, or event-driven. Monitoring plan, control calendar, and evidence of the last few review dates. Reporting / Controls
Relevant controls and rules Describe the internal rules, procedures, and controls that govern how the datapoint is produced, checked, and approved. Policy documents, process maps, control descriptions, and approval records. Policy / Controls
Selection and ranking logic Explain how items are chosen, ranked, or filtered for inclusion, including the decision rules used to decide what matters most. Methodology note, scoring model, ranking criteria, and examples of recent selections. Risk / Reporting
Risk cut-offs Capture the thresholds, bands, or trigger points used to decide when an issue is treated as higher or lower risk. Risk matrix, threshold table, approved methodology, and any calibration notes. Risk / Controls
Scenario analysis use Describe how scenario analysis is used to identify risks, including which scenarios are considered and how the results feed into risk identification. Scenario analysis paper, risk assessment output, and meeting notes showing how scenarios informed the risk register. Risk / Strategy
＋ إظهار العناصر الفرعية لـ s2-25-a (قائمة عمل LRA)

كيفية إعداده

Set the boundary first: decide which parts of the business, value chain, or reporting period are in scope for this disclosure, and make that choice clear in your working papers.
Define the terms you will use for the report: explain what counts as a relevant source of information, what sits inside the scope, and how you will treat any screening, ranking, or scenario-based inputs used to identify risks.
Gather the support behind each point: keep the underlying records that show the information came from the chosen sources, the monitoring rhythm used, and the policies or procedures that guide the process.
Build the disclosure from those records: prepare the figures or narrative so it reflects the way risks were identified, the criteria or cut-offs applied, and the logic used to decide what was prioritised.
Record anything that changed or was left out: note differences from the previous year, explain exclusions, and describe any shifts in sources, scope, methods, or assumptions so the reader can follow the trail.
Check the draft against the official source before sign-off: confirm the wording, scope, and evidence line up with the standard and that nothing material has been missed or overstated.

اطلب البيانات

Request the climate-risk process evidence from Risk

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

How do we currently identify, assess, prioritise, monitor, and update climate-related risks, and what changed since last year?

Use your organisation’s own names for risk frameworks, control cycles, review forums, and scenario work first; then map them to the disclosure fields below. Keep the ask in business language that your risk team already uses, and check the official source before sign-off.

طلب ضعيف

Please provide the climate-risk policies and processes disclosure evidence.

لماذا يفشل: This uses framework language only, so the owner may not know which internal documents, systems, or review cycles to pull. It also does not specify scope, period, source, or the exact business questions needed to assemble the evidence.

طلب أفضل

Please send the latest pack your team uses to identify, rank, and review climate-related risks for [reporting period], including the documents, register extracts, committee papers, and scenario notes that show the scope covered, review cadence, ranking logic, thresholds or triggers, and what changed since last year.

نموذج بريد إلكتروني رسمي
Subject: Request for climate-risk process evidence for [reporting period]

Hi [name],

Could you please share the current evidence pack for how [business / group / function] identifies, reviews, and updates climate-related risks for [reporting period]?

Please include, in your team’s own terms:
- the main process or policy documents used;
- the data inputs and scope covered;
- how often the review happens;
- the logic used to rank or filter risks;
- any thresholds, triggers, or escalation points;
- how scenario work is used when spotting risks; and
- what changed compared with the prior year.

If the information sits across a register, slide deck, procedure, or committee paper, that is fine — please send the source files or links and note where each item can be found.

A possible LRA training template is attached below for reference only; please adapt this to your organisation and check the official source before sign-off.

Thanks,
[preparer name]
نسخة مختصرة لـ Teams / Slack
Hi [name] — could you send over the latest climate-risk process pack for [reporting period]? Please include your team’s own wording for the process/policy, data inputs and scope, review frequency, ranking logic, thresholds/triggers, scenario use, and what changed since last year. Source docs or links are fine. Thanks.

أمثلة قطاعية

Manufacturing

السياق. A plant-heavy group wants evidence from operational risk and EHS teams covering sites, utilities, and supply chain disruption.

الطلب المُكيَّف. Please share the current site-risk pack for [reporting period] showing how the business spots and reviews climate-related risks across plants and logistics. Include the process note, site scope, review cadence, ranking rules, escalation triggers, scenario inputs used in screening, and any changes since last year.

مثال على الرد. Attached: Group risk procedure v4 dated [date]; site risk register extract for 12 plants; quarterly risk committee slide deck; scenario screening note using severe heat and flood cases; change log showing a new supplier-disruption trigger added this year.

Financial services

السياق. A lender wants evidence from enterprise risk and credit risk teams covering portfolio screening and governance review.

الطلب المُكيَّف. Please send the latest portfolio risk pack for [reporting period] showing how climate-related risks are identified and prioritised across the lending book. Include the internal policy note, portfolio scope, review cadence, rating or filtering logic, thresholds for escalation, scenario use in screening, and what changed since the prior year.

مثال على الرد. Attached: Climate risk policy note v3; portfolio scope summary by business line; monthly monitoring dashboard; credit screening rules; committee paper showing a revised sector threshold and updated scenario set compared with last year.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Set out the basis used to prepare the disclosure, including the definitions applied, the data inputs relied on, the scope covered and the review rhythm used to keep the information current.

ملاحظة سياقية

Explain what the figures are intended to show in practice: how the organisation identifies climate-related risk, what drives the ranking of issues, and how the chosen thresholds and scenario work shape the results.

بيان التقلبات

If there are notable year-on-year movements, describe whether they come from changes in the underlying data, the scope of what was included, the way risks were assessed, or the timing of the review process.

مُدخل في فهرس المحتوى

s2-25-a Climate-risk processes and policies — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ s2-25-a — 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 explained what changed in our climate-risk process since last year, and we kept the wording focused so it did not repeat other parts of the report.The assurer may ask whether the year-on-year change is real, complete, and not just a restatement of earlier narrative.Prior-year and current-year drafts, tracked-change notes, internal change log, board or committee papers showing what was updated, and the final cross-reference map to avoid repetition.
We set out the information inputs we used, where they came from, and which parts of the business they covered.The assurer may probe whether the stated sources are complete, whether any sites, entities or activities were left out, and whether the scope matches the figure presented.Source register, data lineage or mapping document, scope list of operations included and excluded, system extracts, and sign-off from the owners of the underlying data.
We described how often the risk information is reviewed and updated, using the cadence we actually followed in preparation.The assurer may check whether the stated frequency matches practice and whether any ad hoc reviews or late updates were omitted.Review calendar, meeting minutes, workflow timestamps, update logs, and evidence of any interim checks before publication.
We set out the policies and working steps we used to find, assess, rank and keep track of climate-related risks.The assurer may test whether the process description is complete, consistent with internal practice, and supported by documented procedures rather than informal habit.Policy documents, process maps, risk methodology papers, control descriptions, committee packs, and evidence that the described steps were followed in the reporting cycle.
We explained how we decide which climate risks come ahead of other risk topics in our internal review.The assurer may ask whether the ranking approach is actually used, whether it is applied consistently, and whether the report makes clear how climate issues are weighed against other risks.Risk appetite or ranking framework, enterprise risk register, prioritisation criteria, committee papers showing comparative ranking, and examples of decisions made using that approach.
We described the factors we used to judge how serious a risk might be, including the signs we looked for and any cut-offs or scoring rules.The assurer may probe whether the assessment basis is defined, applied consistently, and supported by evidence rather than judgement alone.Assessment methodology, scoring matrix, threshold tables, qualitative factor list, worked examples, and review notes showing how the criteria were applied.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe request goes to the wrong team, so the answer comes from a group that does not actually run the climate-risk process or keep the supporting records.
Framework language usedPeople ask for the information in reporting jargon instead of the organisation’s own terms, and the source team cannot map it back to the way they work.
Scope not pinned downThe collector does not state which business areas, entities or activities are in scope, so different teams send data for different populations.
＋ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

How to handle a year of portfolio reshapingIf acquisitions, disposals or other boundary moves changed the business mix during the year, explain the cut-off date and whether you restated or left prior-period figures as reported.
Which country rule set to use where local practice differsWhere the same control or threshold is defined differently across jurisdictions, state the rule set you applied, why it was chosen, and whether any local variations were kept separate.
Where to draw the line for near-boundary activitiesFor activities, sites or teams that sit close to the reporting perimeter, set out the inclusion rule you used and disclose any borderline cases that were included or left out.
＋ عرض 6 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — Electricity utility

*Illustrative only: synthetic example.* We refreshed our climate-risk screening this year after adding two new grid-resilience data feeds, so the set of sites under review rose from 18 to 20 and the share of assets covered moved from 82% to 91%.
- Our checks draw on internal asset registers, outage logs and maintenance records, plus external weather and flood datasets; we review them monthly, with a deeper refresh each quarter.
- We rank issues by likely financial effect, safety exposure and service disruption, and we only escalate items that score 4 or 5 on our five-point scale or that affect more than 10% of a region’s load.
- For identifying risks, we test a 1.5°C orderly transition case and a 3°C physical-risk case; the first is used to spot policy and market shifts, while the second helps us flag assets with repeated flood or heat stress.

This example shows how a reporter can explain what changed since last year, where the information comes from, how often it is checked, how the process works, what gets priority, the trigger levels used, and how different future-path assumptions feed into risk spotting.

Illustrative (synthetic) example — Food manufacturing

*Illustrative only: synthetic example.* We widened our supplier and factory review this year, moving from 120 to 135 monitored locations and increasing coverage from 76% to 84% of our direct spend.
- The review uses procurement records, supplier questionnaires, incident reports and water-stress maps; we update the core dataset every month and re-run the full assessment twice a year.
- Our process gives first attention to sites with repeated permit breaches, high water use or exposure to heat-related downtime, and we escalate any location that has three or more incidents in 12 months or sits above our 70th-percentile water-risk score.
- To find emerging issues, we test a short-term disruption case and a longer-term scarcity case; the first highlights logistics and labour pressure, while the second helps us identify suppliers likely to face chronic water constraints.

This example demonstrates a narrative disclosure that covers year-on-year movement, the information base and boundary, review frequency, the way the assessment is run, how priorities are set, the thresholds that trigger escalation, and the use of scenario analysis in spotting risk.

تقارير الشركات

كيف تُفصح الشركات عن S2-25-a عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
SITC International Holdings Company Limited
Water Transportation · Hong Kong · 2025
افتح التقرير ←
SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides evidence on the data sources and scope used in its sustainability processes, as detailed on page 190. The report also outlines the policies and processes for identifying, assessing, prioritising, and monitoring sustainability-related risks on the same page, and discusses the use of climate-related scenarios in risk identification on page 195. However, the report does not provide information on changes from the prior year, monitoring cadence, prioritisation logic, or risk criteria thresholds.
Yum China Holdings, Inc.
Hotels, Restaurants, Leisure, Tourism Services · China · 2025
افتح التقرير ←
Yum China Holdings, Inc.'s 2025 Sustainability Report provides evidence of policies and processes used to identify, assess, prioritise, and monitor climate-related risks on page 48, as well as the use of climate-related scenario analysis to inform risk identification on the same page. However, the report offers only unclear disclosures regarding data sources and scope (p.48), monitoring cadence (p.47), prioritisation logic (p.47), and risk criteria thresholds (p.47). Additionally, there is no found evidence about changes from the prior year.
CJ Cheiljedang Corporation
Food Production — Agricultural · South Korea · 2024
افتح التقرير ←
CJ Cheiljedang Corporation’s Sustainability Report 2024 shows that climate-related factors are considered in key company management decisions, with a committee evaluating these issues (p.16). The company conducted a scenario analysis of climate-related physical risks for major manufacturing sites and raw material sources (p.26), and climate-related risks are incorporated into the company-wide risk management framework, with ongoing monitoring and structured response measures (pp.30-31). However, the report does not provide information on changes from the prior year, data sources and scope, monitoring cadence, prioritisation logic, or risk criteria thresholds.

قارن جنبًا إلى جنب ←

✓ 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 s2-25-a؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A group updates its climate-risk playbook after a severe weather season. The risk team has new supplier data, a revised review timetable, and a changed way of ranking issues, but the draft note only says the process was refreshed.

سWhat should the preparer do so the disclosure is useful to readers comparing this year with last year?
أظهر الإجابة النموذجية ←

A finance team wants to describe climate-risk controls using only the central register, because that is the easiest source to pull from. However, the sustainability team also uses site-level logs, board papers and a supplier-screening tool, and those sources cover different parts of the business.

سHow should the preparer decide what to include about the information base and the part of the business covered?
أظهر الإجابة النموذجية ←

A company reviews climate-risk indicators every month, but only escalates them to senior leaders once a quarter unless a trigger is hit. The draft disclosure says the issue is monitored regularly, without saying how often or what happens between reviews.

سWhat level of detail should the preparer give about the review pattern?
أظهر الإجابة النموذجية ←

A risk committee uses a scoring model to decide which climate threats get attention first. The model gives extra weight to operational disruption and legal exposure, and anything above a set score goes into the top tier, but the draft only says the committee prioritises material matters.

سWhat should the preparer explain about the way climate risks are sorted and filtered?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات IFRS / ISSB ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

IFRS / ISSB

s2-25-a

ضمن IFRS S2: Climate-related Disclosures

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Climate-related risks and opportunities → بطاقةIdentification inputs and industry topics → بطاقةObjective →Business model and value chain impact → بطاقةStrategy response and transition plan → بطاقة تصفّح جميع الإفصاحات ←

المزيد في IFRS S2 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

How do I use the s2-25-a page to draft the disclosure from scratch?+
What data do I need to gather for s2-25-a before I start writing the disclosure?+
How should I decide the boundary and source systems for s2-25-a?+
Who should own the inputs for s2-25-a in practice?+
What should go into the evidence pack for s2-25-a assurance?+
What are the six assurance claims on the s2-25-a page and how do I use them?+
What are the common mistakes people make when reporting s2-25-a?+
How do I use the workbook download for s2-25-a?+
What is the printable Library Card PDF for s2-25-a for?+
Can I use the synthetic example on the s2-25-a page as a template for my own disclosure?+
How does the ESRS E1 correspondence help me with s2-25-a if I already report under ESRS?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

s2-25-a disclosure checklist for sustainability managers2-25-a data points boundary source systems review frequency controls ruleshow to build evidence pack for s2-25-a assurance readinesss2-25-a common reporting gaps mistakes to avoids2-25-a workbook download prep and assurance xlsxs2-25-a library card pdf printable downloads2-25-a draft narrative starters and content index lines2-25-a synthetic example disclosure tables2-25-a year on year changes how to presents2-25-a scenario analysis use in disclosures2-25-a selection and ranking logic risk cut-offss2-25-a ESRS E1 data reuse climate change

تعمّق أكثر · s2-25-a

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
/ar/knowledge-hub/disclosure-cards/s2-25-a/