انتقل إلى جوهر الإفصاح
الدورات

شريك تدريب ISSB IFRS S2 · Climate-related Disclosures · Paragraph 6(a)

Oversight by governance bodies or individuals

s2-6-a · mandatory · narrative disclosure

The objective of climate-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures the entity uses to monitor, manage and oversee climate-related risks and opportunities.

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.

ابدأ الإعداد ↓ Official IFRS Foundation source ↗ Compare 3 real reports

جوهر الإفصاح

This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities and to explain the governance arrangements supporting that oversight.

The disclosure covers how climate responsibilities are reflected in applicable governance documents and policies; how appropriate skills and competencies are determined or developed; how and how often the responsible body or individual is informed; how climate-related risks and opportunities are taken into account in oversight of strategy, major transactions and risk management processes and related policies, including trade-offs; and how climate-related targets, progress and related remuneration metrics are overseen.

Where climate and other sustainability-related matters are overseen on an integrated basis, the entity should avoid unnecessary duplication in accordance with IFRS S2.7.

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

جهّز

ما يجب جمعه قبل الصياغة

ضع علامة على كل حقل عند وصول الأدلة. المسؤولون هم الفرق التي تحتفظ عادةً بالملفات المصدرية.

  • Named governance lead

    Sustainability reporting / relevant process owner

    Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles.

    الأدلة Current approved records and review evidence supporting responsible governance body(s) or individual(s).

    انتبه إلى The published response for named governance lead is incomplete or does not match the supporting records.

  • Role mandate date

    Sustainability reporting / relevant process owner

    Explain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies.

    الأدلة Current approved records and review evidence supporting responsibilities in governance documents.

    انتبه إلى The published response for role mandate date is incomplete or does not match the supporting records.

  • Targets and pay oversight

    Sustainability reporting / relevant process owner

    Explain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and opportunities.

    الأدلة Current approved records and review evidence supporting skills and competencies.

    انتبه إلى The published response for targets and pay oversight is incomplete or does not match the supporting records.

  • Board update frequency

    Sustainability reporting / relevant process owner

    Explain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities.

    الأدلة Current approved records and review evidence supporting information flow and frequency.

    انتبه إلى The published response for board update frequency is incomplete or does not match the supporting records.

  • Strategy and risk role

    Sustainability reporting / relevant process owner

    Explain how the body(s) or individual(s) takes climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions, and risk management processes and related policies, including whether it considered associated trade-offs.

    الأدلة Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.

    انتبه إلى The published response for strategy and risk role is incomplete or does not match the supporting records.

  • Skills review process

    Sustainability reporting / relevant process owner

    Explain how the body(s) or individual(s) oversees the setting of climate-related targets and monitors progress towards them, including whether and how related performance metrics are included in remuneration policies.

    الأدلة Current approved records and review evidence supporting targets, progress and remuneration.

    انتبه إلى The published response for skills review process is incomplete or does not match the supporting records.

قبل أن تبدأ

  • Have we identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities? Can we explain how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies?
  • Can we explain how they determine whether appropriate skills and competencies are available or will be developed? Can we explain how and how often they are informed?
  • Can we explain how they take climate-related risks and opportunities into account when overseeing strategy, major transactions and risk management processes and related policies, including whether they considered associated trade-offs?
  • Can we explain how they oversee target-setting and monitor progress, including whether and how related performance metrics are included in remuneration policies? Have we considered whether an integrated disclosure under IFRS S2.7 would avoid unnecessary duplication?
＋ إظهار العناصر الفرعية لـ s2-6-a (قائمة عمل LRA)

كيفية إعداده

Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.
Gather the applicable terms of reference, mandates, role descriptions and related policies and map the climate-related responsibilities stated in those documents.
Document how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed.
Document how and how often each responsible body or individual is informed, using actual papers, reporting routes, meetings and information flows.
Document how climate-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including any associated trade-offs considered.
Document how the body(s) or individual(s) oversees target-setting and monitors progress and whether and how related performance metrics are included in remuneration policies.
Separate governance oversight under IFRS S2.6(a) from management’s role under IFRS S2.6(b).
Where governance is integrated across climate and other sustainability topics, apply IFRS S2.7 to avoid unnecessary duplication.
Reconcile the disclosure with current governance documents, meeting records, target papers and remuneration policies before sign-off.

اطلب البيانات

Request the disclosure evidence

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

Please provide the current governance documentation for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.

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 governance documentation for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Explain how their responsibilities are reflected in applicable governance documents and policies. Explain how they determine whether appropriate skills and competencies are available or will be developed. Explain how and how often they are informed. Explain how they take climate-related risks and opportunities into account in overseeing strategy, major transactions and risk management processes and related policies, including trade-offs. Explain how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. How to prepare it

ملاحظة سياقية

Apply IFRS S2.6(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

مركز التنزيلات

أدوات ونماذج الإعداد

نزّل أدوات إعداد s2-6-a مجانًا لمدة 24 ساعة بعد تأكيد البريد الإلكتروني. تظل روابط التقارير الأصلية متاحة للجميع.

مجاني · الوصول عبر البريد
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 الإقرار.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

تحقّق

لكل ادعاء، تحقّق من الأدلة

  • We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.

    المخاطر The published response does not support this human-reviewed assurance check.

    الأدلة الواجب فحصها Trace the statement to current approved records and the official IFRS source.

  • We explained how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies.

    المخاطر The published response does not support this human-reviewed assurance check.

    الأدلة الواجب فحصها Trace the statement to current approved records and the official IFRS source.

  • We explained how they determine whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and opportunities.

    المخاطر The published response does not support this human-reviewed assurance check.

    الأدلة الواجب فحصها Trace the statement to current approved records and the official IFRS source.

  • We explained how and how often they are informed about climate-related risks and opportunities.

    المخاطر The published response does not support this human-reviewed assurance check.

    الأدلة الواجب فحصها Trace the statement to current approved records and the official IFRS source.

  • We explained how they take climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including whether they considered associated trade-offs.

    المخاطر The published response does not support this human-reviewed assurance check.

    الأدلة الواجب فحصها Trace the statement to current approved records and the official IFRS source.

  • We explained how they oversee climate-related target-setting and progress and whether and how related performance metrics are included in remuneration policies.

    المخاطر The published response does not support this human-reviewed assurance check.

    الأدلة الواجب فحصها Trace the statement to current approved records and the official IFRS source.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

  • Only one committee is named even though oversight is shared between several governance bodies or individuals.
  • The responsible body is identified, but climate-related responsibilities are not shown in the applicable governance documents and policies.
  • A charter approval date is disclosed instead of explaining the assigned responsibilities.
  • Training attendance is disclosed without explaining how the body determines whether appropriate skills and competencies are available or will be developed.
  • The disclosure states how often updates are provided but not how the body or individual is informed.
  • The reporting cadence of a management committee is presented as though it were the cadence of the board or governance body.
  • The strategy disclosure omits decisions on major transactions, risk management processes or related policies.
  • Trade-offs associated with climate-related risks and opportunities are not addressed.
  • Target oversight is described, but monitoring of progress is omitted.
  • The disclosure says climate is linked to remuneration but does not explain whether and how related performance metrics are included in remuneration policies.
  • Management’s operational role is combined with governance oversight without distinguishing IFRS S2.6(a) from 6(b).
  • Separate climate governance text duplicates an existing integrated sustainability-governance disclosure without applying IFRS S2.7.
  • Boilerplate states that the board oversees climate matters but does not address the specified elements in paragraph 6(a).

تقارير حقيقية

How 3 companies report it

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

تقارير منشورة حقيقية

SITC International Holdings Company Limited

Exact

Water Transportation · Hong Kong · 2025 · p.192 ↗

SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides evidence of the board’s oversight of climate-related risks and opportunities, with relevant disclosures found on page 184. The report also addresses governance related to strategy, major transactions, risk management, and trade-offs on the same page. However, the report lacks clear information on responsibilities in governance documents, skills and competencies of governance bodies, and targets, progress, and remuneration, while information flow and frequency is mentioned but not clearly disclosed (p.187).

WuXi Biologics (Cayman) Inc.

Partial

Pharmaceuticals / Biotech / Life Sciences · China · 2024 · p.133 ↗

WuXi Biologics (Cayman) Inc.’s Sustainability Report 2024 clearly identifies the governance body or individual responsible for oversight of climate-related risks and opportunities, with specific references on page 133. The report provides some related context on governance responsibilities (p.88) and mentions climate considerations in remuneration policy (p.134), but these disclosures are not fully clear or detailed. Notably, the report does not provide information on the flow and frequency of climate-related information or on targets, progress, and remuneration related to climate governance.

Hyundai Engineering & Construction Co.,Ltd.

Partial

Construction and Engineering · South Korea · 2025 · p.138 ↗

Hyundai Engineering & Construction Co., Ltd.'s 2025 Sustainability Report identifies the Governance and Communication Committee under the Board as responsible for oversight of climate-related risks and opportunities, with details on targets, progress, and remuneration also reported (p.39, p.140). The report includes related context on governance responsibilities, skills and competencies, information flow, and strategy, but these aspects lack clear, explicit disclosures (p.140). Notably, the report does not clearly disclose how often the governance body is informed about climate-related issues or how management uses controls and procedures to support oversight (p.140).
الحقلSITC International Holdings Company LimitedWuXi Biologics (Cayman) Inc.Hyundai Engineering & Construction Co.,Ltd.
Named governance leadغير موجودغير موجودغير موجود
Role mandate dateغير موجودجزئيجزئي
Targets and pay oversightغير موجودجزئيجزئي
Board update frequencyجزئيغير موجودجزئي
Strategy and risk roleغير موجودجزئيجزئي
Skills review processغير موجودغير موجودغير موجود

خريطة الأدلة الكاملة مع الاقتباسات وأرقام الصفحات ←

✓ مساعد مركز المعرفة بالذكاء الاصطناعي · الإنسان ضمن الحلقة
Dr Ross Kurinko

اسأل مساعد Knowledge Hub الذكي عن هذا الإفصاح

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جرّب كيف أُعِدّ s2-6-a؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

مراجع الإطار

متطلبات IFRS / ISSB ذات الصلة والإفصاحات المرتبطة

IFRS / ISSB

s2-6-a

ضمن IFRS S2: Climate-related Disclosures

افتح المصدر الرسمي ←

Guides that settle this question

IFRS S1 مقابل IFRS S2: الفروقات الرئيسية ولماذا يهم كلا المعيارين →IFRS S2 المخاطر والفرص المرتبطة بالمناخ: الدليل الكامل →IFRS S2 النطاق 3: كيفية تقييم جميع الفئات البالغ عددها 15 وتحسين جودة البيانات →IFRS S2 لشركات التأمين: الاكتتاب والاستثمارات والانبعاثات المموّلة →

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 → بطاقةتصفّح جميع الإفصاحات ←

المزيد في IFRS S2 ←تصفّح الفهرس الكامل ←ابحث في جميع الإفصاحات ←

كيف بُنيت هذه المكتبة 1211 تقريرًا منشورًا مفهرسًا 315012 صفحة باستشهادات على مستوى الصفحة 272 بطاقة منشورة في الكتالوج النشط
/ar/knowledge-hub/disclosure-cards/s2-6-a/