انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

IFRS S2: Climate-related Disclosures·Paragraphs 29–a–vi–2

Financed emissions

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 29–a–vi–2 · 2024

ساري اعتبارًا من

2024-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها IFRS

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

جوهر الإفصاح

This disclosure is asking the organisation to explain how much of its financed emissions it has covered in its reporting, and to make clear the basis for that coverage. In practice, the focus is on whether the reported figure reflects the full relevant financing activity or only a selected part of it, so readers can understand what is included and what is left out.

The practical point is comparability and completeness. An organisation should be clear about the scope of the financed emissions information it presents, for example whether it covers all relevant operations and portfolios or only certain business lines, entities, or flagship activities. The aim is to avoid giving a headline number without showing how representative it is of the organisation’s overall financed emissions exposure.

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
Asset mix by sector Record the portfolio split by asset class and by investee industry, using the same categories used in the reporting pack and source holdings data. Portfolio analytics export, holdings schedule, and the classification mapping used to group assets and sectors. Investment reporting / portfolio analytics
Portfolio size measure Capture the reported portfolio size using the chosen basis, either assets under management or gross exposure, and keep the currency basis consistent with the source report. Management accounts, portfolio valuation report, or risk report showing the selected measure and reporting date. Finance / investment reporting
Screening exclusions List the exclusion rules applied to the portfolio, including what was screened out and the reason or policy basis for each exclusion. Exclusion policy, screening logs, and any exception or override records. ESG / investment compliance
Emissions by scope Set out financed emissions separately for each emissions scope used in the calculation, with the scope labels and totals kept distinct. Carbon accounting workbook, issuer emissions source files, and calculation outputs by scope. ESG data / climate reporting
Coverage percentage State the share of the portfolio or holdings set that is included in the calculation, using the same denominator as the methodology and the same reporting period. Coverage calculation, denominator schedule, and reconciliation to the full portfolio universe. ESG data / portfolio analytics
Allocation method Describe the rule used to assign financed emissions or exposure across holdings, including the allocation logic, data hierarchy, and any fallback approach. Methodology note, calculation workbook, and model assumptions showing how values were allocated. ESG methodology / finance
＋ إظهار العناصر الفرعية لـ s2-29-a-vi-2 (قائمة عمل LRA)

كيفية إعداده

Set the boundary first: decide which holdings, portfolios, or activities are in scope for this disclosure, and make that scope consistent across every figure and narrative you prepare.
Define the classification basis you will use, including how you group exposures by asset class or sector, how you treat financed emissions by emissions scope, and what allocation approach sits behind the numbers.
Gather the source records that support each required item: the exposure or assets-under-management figure, the percentage included, the breakdown by asset class or industry, the emissions-by-scope information, and the notes on exclusions and methodology.
Build the disclosure outputs from those records, making sure the numeric amounts and the written explanations line up and that the presentation is complete for each required element.
Record any exclusions and any changes in approach clearly, so a reviewer can see what was left out, why it was left out, and whether the basis used differs from prior reporting or internal reporting packs.
Check the draft against the official source and your internal evidence pack, confirming that the scope, definitions, calculations, and wording all match the underlying records before sign-off.

اطلب البيانات

Request the portfolio data from Investments

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

What portfolio holdings and calculation basis should we use to prepare the financed emissions disclosure for the reporting period?

Use your organisation’s own portfolio and exposure terms first, then map them to the disclosure wording. For example, ask for the holdings book, mandate book, or exposure file if that is how the team works. Keep the request in the language the owner already uses, and check the source before sign-off.

طلب ضعيف

Please provide the financed emissions data required for the disclosure, including all relevant methodology and exclusions.

لماذا يفشل: It uses framework language instead of the team’s own portfolio terms, so the owner may not know which file or calculation run is being asked for. It also does not specify the period, source system, exposure basis, or the exact fields needed to evidence the working paper.

طلب أفضل

Please send the month-end portfolio exposure file for [reporting period] used in the climate pack, including the holdings in scope, the exposure measure for each line, the asset and industry labels, any exclusions and reasons, the emissions scope split, the share covered, and the allocation method. Include the source file name, extract date, version, and reviewer details. Use your own internal terms and we will map them for the disclosure pack.

نموذج بريد إلكتروني رسمي
Subject: Request for portfolio data for [reporting period] climate disclosure

Hi [name/team],

We are preparing the climate disclosure pack for [reporting period] and need the portfolio data used for the financed emissions working paper.

Please send the latest file or extract covering:
- the portfolio / book names in scope
- the exposure measure used for each holding
- the asset and industry grouping used in your file
- any holdings excluded, with the reason for each exclusion
- the emissions scope split used in the analysis
- the share of the portfolio covered by the calculation
- the method used to attribute emissions to holdings
- the source system or file name, extract date, and version

If you use different internal terms, please keep those in your own wording and we will map them for the disclosure pack.

Please also include the preparer, reviewer, and approval date so we can retain the evidence trail.

This is a possible LRA training template only. Please adapt it to your organisation and check the source material before sign-off.

Thanks,
[preparer name]
نسخة مختصرة لـ Teams / Slack
Hi [name/team] — could you share the latest portfolio/exposure file for [reporting period]?

We need the holdings, exposure basis, asset/industry groupings, exclusions, emissions scope split, coverage %, and method notes for the financed emissions working paper.

Please include the source file name/version and who prepared/reviewed it. Use your team’s own terms and we’ll map them.

This is a possible LRA training template only — please adapt to your organisation and check the source before sign-off.

أمثلة قطاعية

Asset management

السياق. The team maintains a monthly holdings file for pooled funds and segregated mandates.

الطلب المُكيَّف. Please share the month-end holdings and exposure extract for [reporting period] across the funds and mandates in scope, including the exposure basis used, the fund and mandate labels, any excluded positions, the emissions scope split, the coverage %, and the attribution method. Please include the source system, file version, and reviewer details.

مثال على الرد. Attached: month-end holdings extract; fund and mandate list; exposure basis = market value; exclusions tab with reasons; scope split tab; coverage summary showing 92% included; method note describing the allocation approach; source system and approval trail.

Commercial banking

السياق. The team tracks lending books and off-balance-sheet exposures in a credit risk system.

الطلب المُكيَّف. Please provide the period-end exposure file for [reporting period] for the lending books in scope, including the book names, exposure measure used, industry labels, excluded facilities and reasons, emissions scope split, coverage %, and the allocation method used in the credit model. Please include the system extract details and sign-off trail.

مثال على الرد. Attached: credit risk extract; lending book list; exposure basis = gross exposure; exclusions tab for out-of-scope facilities; scope split summary; coverage at 88%; allocation notes for the attribution model; extract date, version, preparer, and reviewer.

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 assign emissions to each holding, including how the portfolio was grouped, how exposure or assets under management were measured, which parts were left out, and what share of the portfolio was actually covered.

ملاحظة سياقية

Explain what the figures represent in practice: the size of the portfolio segments, the emissions linked to them, the proportion included in the analysis, and how the results should be read alongside the chosen allocation approach.

بيان التقلبات

If the numbers move materially, point to the main drivers such as changes in portfolio mix, coverage, exclusions, or the allocation approach used, and note whether the shift reflects a real change in the portfolio or a change in the data set.

مُدخل في فهرس المحتوى

s2-29-a-vi-2 Financed emissions — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ s2-29-a-vi-2 — 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 prepared the coverage figure from the disclosed operations and the relevant portfolio data we hold, using the same cut-off date and reporting currency throughout.The assurer will check whether the population used is complete, whether the date basis is consistent, and whether the currency translation has been applied on a like-for-like basis.Population listing or data extract used for the calculation; reporting cut-off memo; currency conversion working papers; reconciliation to the source ledger or portfolio system.
We separated the disclosed amounts by the business lines and asset types we actually use in our internal records, rather than combining unlike items into one total.The assurer will probe whether the split is genuinely based on underlying records and whether any grouping or reclassification has distorted the result.Chart of accounts or portfolio taxonomy; mapping file from source records to disclosure categories; review notes showing how items were grouped; sign-off from the preparer and reviewer.
Where we left items out of the calculation, we documented the reason for each exclusion and the amount affected before finalising the table.The assurer will test whether exclusions were justified, consistently applied, and fully quantified, and whether omitted items should have been included.Exclusion log; supporting policy or methodology note; item-level exception list; evidence of approval for each exclusion; reconciliation showing excluded amounts against the starting population.
We used the same calculation approach across the table and kept a clear working paper showing how each figure was built up from source data.The assurer will look for consistency in the method, traceability from source to output, and whether any manual adjustments were made without support.Methodology paper; calculation workbook with formulas; version history; audit trail of manual overrides; source-to-report reconciliation.
Before publication, we checked the totals, the subtotals, and the percentages against the underlying records and had an independent reviewer challenge the final draft.The assurer will test whether the pre-publication checks were sufficient to catch arithmetic errors, broken links, and presentation mistakes.Review checklist; evidence of independent review; recalculation notes; variance analysis; approval email or sign-off record.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

A percentage is stated without the underlying counts (numerator and denominator).
The denominator — what the figure is a share of — is not explained.
Partial scope is reported as if it were complete coverage.
One-off activities are counted as if they were ongoing programmes.
Boundary or period changes that move the figure are not flagged.
Exclusions from the reported scope are not listed or explained.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerChasing the sustainability team alone leaves the figures with the wrong business owner, when the data actually sits with finance, risk, portfolio, or product teams.
Framework words instead of business termsAsking for the data in disclosure language confuses colleagues, so they cannot match it to the labels they use in their own systems and reports.
No clear boundaryPulling numbers without first fixing which holdings, products, or books are in scope leads to a mixed dataset that cannot be defended later.
＋ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

What sits inside the reporting perimeter after a deal closesSet a clear cut-off for bought or sold businesses, explain whether the figures reflect the opening or closing group, and note any restatements or one-off exclusions caused by the change.
Different country labels for the same activityWhere local classifications do not line up, map them to one internal grouping, explain the mapping rule used, and disclose any material cases that were grouped differently.
Borderline counterparties and partial coverageState how you treated exposures that are only partly in scope, including mixed-purpose arrangements or small holdings near the threshold, and explain the rule used to include or leave them out.
＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

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

Illustrative (synthetic) example — asset management

We have shown the part of our portfolio we include in this calculation, split by asset type and industry where relevant. For each slice, we show the amount covered, the emissions we attribute to it by scope, the share included, the exclusions, and the allocation approach used.

Synthetic illustration only. This example shows how a firm might present a covered portfolio view with emissions split by scope, alongside the share of the portfolio used and the basis for allocation.

Illustrative (synthetic) example — commercial banking

We have set out the lending and project-finance book we used, grouped by borrower sector. For each group, we show the balance covered, the emissions we assign across scopes, the portion included, the amounts left out, and the method used to spread emissions across our exposure.

Synthetic illustration only. This example shows how a lender might present financed emissions by sector, with the covered balance, excluded balance, included share, and the allocation basis used to attribute emissions.

تقارير الشركات

كيف تُفصح الشركات عن S2-29-a-vi-2 عمليًا

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

تقارير منشورة حقيقية
The Shanghai Commercial & Savings Bank, Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
افتح التقرير ←
The Shanghai Commercial & Savings Bank, Ltd.'s 2024 Sustainability Report provides a clear disclosure of gross financed emissions by scope, including Scope 1, Scope 2, and Scope 3, on page 170. The report also includes data on greenhouse gas emissions by asset class for the years 2021 to 2024, as shown on page 104, and references the methodology used to calculate financed emissions on page 170. However, the report lacks clear information on asset class industry breakdown, exclusions, included percentage, and the methodology allocation basis, with some related context on assets under management but no definitive figures (p.78).
TS Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
افتح التقرير ←
TS Financial Holding Co., Ltd.'s 2024 CSR Report provides covered data on financed emissions by scope, including Scope 1, Scope 2, and Scope 3 emissions, reported on page 174 within the Net Zero Strategy and Implementation section. The report also includes a reported value for gross exposure used in the financed emissions calculation on the same page. However, the report does not clearly disclose an asset class industry breakdown, exclusions, the included percentage of assets, or the methodology for allocation basis, with some related context found but not definitive disclosures (p.174).
E.SUN Financial Holding Company, Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
افتح التقرير ←
E.SUN Financial Holding Company’s 2024 Sustainability Report provides data on financed emissions by asset class, including total emissions and carbon footprint metrics on page 178, showing figures such as total financed emissions of 3,951,725 tCO2e and related intensity measures. The report references efforts to compile and disclose financed emissions and data quality scores by asset class on page 192, though the exact methodology for allocation and the percentage of gross exposure included are not clearly disclosed. Notably, the report lacks clear information on asset class industry breakdown, exclusions, and the included percentage of assets, with some related context on gross exposure and financed emissions by scope remaining unclear (pp. 188, 192).

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 s2-29-a-vi-2؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A lender has a mixed portfolio: some loans are fully in scope for the financed-emissions calculation, while a small legacy book is left out because the data needed to allocate emissions is not available. The draft note also splits the included book by asset class and industry, and shows the exposure amount used for each slice.

سHow should the team present the excluded book and the included share so the reader can see what was covered and what was left out?
أظهر الإجابة النموذجية ←

An asset manager reports financed emissions for two portfolios. One is measured using assets under management, the other using gross exposure, because the underlying products are structured differently. The preparer is unsure whether both bases can sit in the same note.

سWhat should the preparer check before combining these figures in one disclosure?
أظهر الإجابة النموذجية ←

A bank has calculated financed emissions for lending and investment activities, but the emissions profile is not the same across all greenhouse gas categories. For one book, only some scopes are available from counterparties; for another, all scopes are estimated. The draft note currently gives one total with no further detail.

سWhat level of breakdown should the preparer provide so the reader can see how the emissions were assembled?
أظهر الإجابة النموذجية ←

A preparer has a draft table showing the included percentage as 92%, the exposure base as 500 million currency units, and financed emissions by scope. However, the narrative says the calculation covered 95% of the portfolio, and the exclusions note lists a segment that appears to be part of the 8% gap.

سWhat should the preparer do before sign-off?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات IFRS / ISSB ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

IFRS / ISSB

s2-29-a-vi-2

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

For s2-29-a-vi-2, what data do I need to gather before I start drafting the disclosure?+
How do I use the s2-29-a-vi-2 step-by-step preparation section in practice?+
What should I ask the data owner for when preparing s2-29-a-vi-2?+
How do I decide the scope and methodology for s2-29-a-vi-2 using this page?+
What evidence should I keep in the s2-29-a-vi-2 assurance pack?+
What are the five assurance claims on the s2-29-a-vi-2 page and how do I use them?+
What are the common reporting gaps or mistakes for s2-29-a-vi-2?+
How do I use the Prep & Assurance workbook for s2-29-a-vi-2?+
What can I take from the synthetic example disclosure for s2-29-a-vi-2?+
How do I turn the s2-29-a-vi-2 data into a draft disclosure?+
Can I reuse data prepared for s2-29-a-vi-2 in ESRS E1 (Climate Change)?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

s2-29-a-vi-2 checklist for asset mix by sector and portfolio size measures2-29-a-vi-2 screening exclusions what evidence should I keeps2-29-a-vi-2 emissions by scope coverage percentage allocation method templates2-29-a-vi-2 how to use the workbook and printable library cards2-29-a-vi-2 assurance claims evidence pack exampless2-29-a-vi-2 common mistakes before submissions2-29-a-vi-2 draft narrative starters and content index lines2-29-a-vi-2 synthetic example disclosure tables2-29-a-vi-2 what to ask the HR or data owner fors2-29-a-vi-2 how to set scope and methodologys2-29-a-vi-2 from company reports exampless2-29-a-vi-2 ESRS E1 data reuse

تعمّق أكثر · s2-29-a-vi-2

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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