انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

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

Climate-opportunity processes

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–b · 2024

ساري اعتبارًا من

2024-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها IFRS

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

جوهر الإفصاح

This disclosure asks an organisation to explain the processes it uses to identify, assess and manage climate-related opportunities. In practice, that means describing how opportunity work is built into decision-making, who is involved, what information is used, and how the organisation keeps track of opportunities over time. The focus is on the actual management process, not just a list of hoped-for benefits.

The practical question is whether this applies only to a few headline projects or is embedded across the business. A useful explanation would show the scope of coverage across operations, business units, geographies and stages of the value chain, and make clear whether the process is used consistently or only for selected sites or initiatives.

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
Strategy linkage A plain description of how the opportunity or issue is connected to the organisation’s strategic plan, including where that connection is reflected in planning documents or decision-making. Strategy papers, business plans, board packs, or planning documents showing the link. Strategy / Corporate planning
Tracking and review How the organisation tracks the matter over time and how often it is reviewed, including the main checks, updates, and escalation route used in practice. Monitoring dashboards, review meeting minutes, management reports, or action logs. Risk / Performance management
Opportunity spotting process The process used to find and record opportunities, including who looks for them, what inputs are used, and how items are captured for assessment. Process maps, workshop notes, registers, intake forms, or internal guidance. Risk / Strategy / Business development
Ranking rules The rules or factors used to rank items against each other, including the criteria applied and how the organisation decides what comes first. Scoring matrices, assessment templates, policy notes, or committee papers. Risk / Strategy / Finance
Scenario analysis use Where and how scenario analysis is used in the organisation, including the decisions, planning, or risk work it informs and the main assumptions considered. Scenario models, planning papers, risk assessments, or board materials. Strategy / Risk / Finance
＋ إظهار العناصر الفرعية لـ s2-25-b (قائمة عمل LRA)

كيفية إعداده

Start by pinning down the exact planning link you will describe, so the disclosure sits clearly inside the organisation’s wider strategy work rather than as a stand-alone note.
Set out the practical method used to spot opportunities, including how the business looks for them and what triggers them to be considered in the first place.
Define the rules you use to rank those opportunities, and make sure the basis for comparing and ordering them is written down in a way others can follow.
Gather the supporting material that shows how scenario analysis is used in the process, with enough detail to explain where it fits and what it informs.
Compile the evidence that shows the process is monitored and checked over time, including any internal review records or management oversight notes that support the narrative.
Before finalising, compare your draft against the official source, then record any exclusions, wording changes, or scope decisions so the published text can be traced back to the underlying material.

اطلب البيانات

Request the climate opportunity process evidence from Strategy

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

How do we identify, assess, prioritise, monitor and review climate-related opportunities, and how is that work connected to strategic planning?

Use your organisation’s own names for the relevant process, planning forum, review cycle and scenario work first, then map them back to the disclosure points. Keep the request in business language that the owner already uses, and check the official source before sign-off.

طلب ضعيف

Please provide the climate-opportunity process disclosure evidence for IFRS S2 25(b), including the identification process, prioritisation criteria, scenario use, monitoring and review, and linkage to strategic planning.

لماذا يفشل: This uses framework language that many business owners will not recognise, so it is harder for them to find the right material quickly. It also sounds like a compliance checklist rather than a request for the organisation’s own planning and review evidence.

طلب أفضل

Please send the latest strategy and planning materials for [reporting period] that show how your team spots climate-related opportunities, decides which ones matter most, checks progress, and uses scenario work where relevant. If your team uses different names for these steps, use those names and add a short note so we can map them back.

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

Hi [name],

We are preparing the sustainability reporting pack and need your help with the evidence for the climate opportunity process area.

Please share the materials that show:
- how opportunity work is linked into strategic planning;
- how the process is monitored and reviewed;
- how opportunities are identified;
- what criteria are used to prioritise them; and
- how scenario work is used, if applicable.

Please include the latest version for [reporting period], plus any supporting notes, slides, meeting papers, or approvals that explain the process in your team’s own terms.

If there are different names for these activities in your area, please use those names and add a short note so we can map them back correctly.

A possible LRA training template 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 strategy/planning materials that show how climate opportunities are identified, ranked, reviewed and linked into planning for [reporting period]? Please include any scenario pack or review notes you use. Use your team’s own terms if they differ. Thanks.

أمثلة قطاعية

Manufacturing

السياق. A group strategy team runs annual planning and capital allocation reviews for plant upgrades and product development.

الطلب المُكيَّف. Please share the planning papers and review notes for [reporting period] that show how climate-related upside is identified in product, plant and supply chain planning, how it is ranked, how it is tracked through the year, and how any scenario work feeds into the annual plan.

مثال على الرد. Attached: annual strategy deck, capital allocation paper, quarterly review minutes, and a scenario workshop summary. Internal labels used: efficiency upside, low-carbon product growth, and resilience gains.

Retail

السياق. A commercial planning team reviews store format, sourcing and customer proposition opportunities each quarter.

الطلب المُكيَّف. Please provide the latest commercial planning pack for [reporting period] showing how climate-related opportunities are spotted in sourcing, store operations and customer offers, how they are prioritised, how they are reviewed, and whether scenario analysis is used in the planning cycle.

مثال على الرد. Attached: quarterly commercial pack, sourcing review note, store format roadmap, and scenario assumptions sheet. Internal labels used: customer demand shift, lower-cost energy actions, and supplier mix changes.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

We describe the basis used to identify, screen and rank climate-related opportunities, including how the process links into strategic planning, what criteria are applied, how often it is reviewed and where scenario analysis is used.

ملاحظة سياقية

This tells readers how the organisation turns climate-related opportunity signals into business decisions, showing whether the approach is embedded in planning and how consistently it is applied.

بيان التقلبات

If the process changed during the period, explain whether that was due to a refresh of planning inputs, a revised set of ranking criteria, a different review cadence or a broader use of scenario analysis.

مُدخل في فهرس المحتوى

s2-25-b Climate-opportunity processes — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ s2-25-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 show how the coverage figure was built from the planning work we used internally, so the reader can see the link between the number and our strategy process.The assurer may test whether the figure is genuinely derived from the planning process, or whether the link is only asserted without a clear trail from source material to the published number.Board or management planning papers, strategy decks, working papers showing how the figure was assembled, sign-off notes, and any cross-reference between the published figure and the internal planning cycle.
We kept this section focused on the opportunity process itself and did not repeat the same process details elsewhere in the report without need.The assurer may look for duplicated or inconsistent descriptions across sections, which can create confusion about which explanation is authoritative.Drafts of the report, cross-references between sections, editorial review notes, and a check showing where the same process content appears and why it was not repeated.
We explain the steps we used to spot possible climate-related upside and to judge which ones were worth taking forward.The assurer may probe whether the description is too high level, or whether the organisation can evidence a real process rather than a generic statement.Process maps, workshop notes, opportunity registers, assessment templates, and records showing how ideas were screened and evaluated.
We describe how we keep the coverage figure under review after publication, including who checks it and when updates are considered.The assurer may ask whether there is an actual monitoring routine, whether it is followed consistently, and whether changes are captured in a controlled way.Monitoring schedules, review meeting minutes, update logs, version control records, and evidence of assigned owners for ongoing review.
We explain the method we use to identify possible climate-related upside and the way we assess it before it is included in the disclosure.The assurer may test whether the identification and assessment steps are distinct, documented, and applied consistently across the items included.Method statements, assessment criteria, scoring sheets, opportunity pipeline records, and evidence that the method was applied to the disclosed items.
We set out the criteria we used to rank the opportunities, so the reader can see why some items were treated as more important than others.The assurer may challenge whether the ranking rules were defined in advance, applied consistently, and supported by evidence rather than judgement alone.Prioritisation framework, weighting or scoring rules, decision papers, ranking outputs, and approvals showing how the final order or emphasis was reached.

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 sustainability team alone, even though the evidence sits with strategy, risk, finance or the business unit that actually runs the process.
Framework language onlyPeople ask for answers in disclosure terms instead of the organisation’s own process names, so teams cannot match the request to their day-to-day records.
Scope left vagueThe data pull does not say which business lines, regions, subsidiaries or time period are in scope, so different teams send different populations.
＋ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Acquisitions and disposals during the reporting periodSet a clear cut-off for which business units sit inside the process description this period, and explain any additions or removals caused by buying, selling, or closing operations.
Different country practices for the same process stepWhere local teams use different names or methods for the same activity, describe the common group-wide approach and note any country-specific variations that affect how the process works in practice.
Teams or assets close to the inclusion lineState how you treat operations, projects, or staff that sit near the boundary of the process, and explain the rule used to decide whether they are included or left out.
＋ عرض 7 عناصر إضافية

أمثلة

أمثلة توضيحية

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

Illustrative (synthetic) example — Electricity generation

We fold climate-related opportunities into our three-year plan by testing how efficiency gains, grid flexibility and lower-carbon power sales could affect revenue, capital spend and delivery timing.
- Each quarter, management refreshes the register of possible upside cases, ranks them against expected value, ease of delivery, timing and fit with our risk appetite, and then decides which ones move into the plan.
- We test the shortlist against two internal climate pathways and a high-warming case, using the results to check whether our assumptions, investment choices and milestone dates still make sense.

This example shows how a utility might connect opportunity work to planning, review it regularly, rank ideas using clear business filters, and use climate pathways to challenge assumptions.

Illustrative (synthetic) example — Food processing

We use climate-related upside screening to shape our medium-term plan, especially where heat, water stress and changing consumer demand could create new product or efficiency gains.
- Our team reviews the pipeline every half-year, scoring each idea on margin impact, implementation effort, customer demand, resilience benefit and how quickly it could be delivered, so only the strongest cases progress.
- We then compare the selected actions with a low-disruption and a severe-disruption climate path to see whether the timing, spend profile and expected returns still hold up.

This example shows how a manufacturer could link opportunity work to strategy, keep it under periodic review, apply practical ranking criteria, and use scenarios to test whether the chosen actions remain credible.

تقارير الشركات

كيف تُفصح الشركات عن S2-25-b عمليًا

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

تقارير منشورة حقيقية
Hyundai Engineering & Construction Co.,Ltd.
Construction and Engineering · South Korea · 2025
افتح التقرير ←
Hyundai Engineering & Construction Co.,Ltd.'s 2025 Sustainability Report provides a covered disclosure on the monitoring and review of climate-related risks and opportunities, detailing oversight mechanisms and management controls on page 140. The report includes related context on the processes used to identify, assess, and prioritize sustainability-related risks, but these disclosures are unclear and not fully detailed on page 139. Notably, the report does not provide clear information on the opportunity identification process or the use of scenarios for climate-related risk management.
ANZ Group Holdings
None · Australia · 2025
افتح التقرير ←
ANZ Group Holdings’ 2025 Climate Report provides covered disclosure on the use of climate scenario analysis, outlining its approach on page 59 and referencing specific scenarios such as the NGFS Current Policies Hot House World on page 27. The report also includes related context on the integration of climate-related risks and opportunities within its strategy and risk management processes (p.57), as well as on processes for identifying, assessing, prioritising, and monitoring nature-related dependencies and risks (p.58), though these are not clearly disclosed. Notably, there is no clear disclosure on prioritisation criteria, and the opportunity identification process is only partially addressed with unclear detail (p.90).
Brambles Limited
Solid Waste Management Utilities · Australia · 2025
افتح التقرير ←
Brambles Limited’s FY25 Annual Report provides clear coverage of its prioritisation criteria for climate-related risks and opportunities, detailing processes to identify, assess, prioritise, and monitor these factors and their integration into broader risk management (p.83). The report also references climate-related scenario analysis informing risk and opportunity identification, though the disclosure lacks clarity on the specific use of scenarios in strategic planning (pp.82-83). Notably, there is no explicit evidence on the company’s monitoring and review procedures or the opportunity identification process within the report.

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-b؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A manufacturer has a climate-opportunity register, but the finance team says it is only a sustainability file and never feeds into the three-year plan. The operations director wants to keep it separate because the business plan is already signed off.

سShould the write-up show a clear connection between the opportunity process and the organisation’s planning work, or can it be presented as a standalone exercise?
أظهر الإجابة النموذجية ←

A retailer reviews its opportunity pipeline once a year for the annual report, but the commercial team also updates it after major market shifts and new policy signals. The draft disclosure only mentions the year-end review.

سWhat level of detail is needed about how the organisation checks and updates its opportunity process?
أظهر الإجابة النموذجية ←

An energy company has a spreadsheet of possible climate-related upside cases, but the team cannot explain how items first enter the list or who decides whether a new idea is worth tracking. The draft text says only that opportunities are ‘considered as they arise’.

سWhat should the preparer clarify about the way opportunities are found and screened?
أظهر الإجابة النموذجية ←

A food producer ranks climate opportunities using expected margin uplift, implementation effort, and fit with existing capital plans. The sustainability team also ran a scenario exercise, but the draft disclosure does not say how those scenarios affected the ranking.

سHow should the organisation explain the way it decides which opportunities matter most, and where scenario analysis fits in?
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-b

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-b page to draft the disclosure from scratch?+
What data do I need to collect for s2-25-b before I start writing?+
How should I decide the scope and method for the s2-25-b disclosure?+
Who should own the s2-25-b data and narrative in practice?+
What should go into the evidence pack for s2-25-b assurance readiness?+
What are the common mistakes to avoid when preparing s2-25-b?+
How do I use the Prep & Assurance workbook for s2-25-b?+
What can I learn from the synthetic example disclosures for s2-25-b?+
Can I reuse data from an ESRS E1 climate disclosure for s2-25-b?+
How do I turn the s2-25-b data into a draft narrative and visuals?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

s2-25-b disclosure checklist for sustainability managers2-25-b data points strategy linkage tracking and review opportunity spotting process ranking rules scenario analysis usehow to prepare s2-25-b climate-related disclosures workbooks2-25-b evidence pack assurance readinesss2-25-b common reporting gaps mistakess2-25-b synthetic example disclosure tables2-25-b narrative starters content index lines2-25-b printable library card pdfs2-25-b from company reports examplesESRS E1 closest correspondence s2-25-b reusable datas2-25-b assurance claims claim risk evidences2-25-b plain-language explainer practitioner guidance

تعمّق أكثر · s2-25-b

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-b/