جوهر الإفصاح
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.
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.
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 |
|---|---|---|---|
| Named governance lead | Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles. | Current approved records and review evidence supporting responsible governance body(s) or individual(s). | Sustainability reporting / relevant process owner |
| Role mandate date | Explain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies. | Current approved records and review evidence supporting responsibilities in governance documents. | Sustainability reporting / relevant process owner |
| Targets and pay oversight | 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. | Current approved records and review evidence supporting skills and competencies. | Sustainability reporting / relevant process owner |
| Board update frequency | Explain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities. | Current approved records and review evidence supporting information flow and frequency. | Sustainability reporting / relevant process owner |
| Strategy and risk role | 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. | Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs. | Sustainability reporting / relevant process owner |
| Skills review process | 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. | Current approved records and review evidence supporting targets, progress and remuneration. | Sustainability reporting / relevant process owner |
كيفية إعداده
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
أدوات إعداد مهنية لـ s2-6-a — مجانًا عبر التحقق بالبريد الإلكتروني. أدخل الرمز مرة واحدة واستخدم التنزيلات وروابط التقارير وLRA AI Assistant لمدة 24 ساعة.
الجاهزية للتحقق
لكل ادعاء، تحقّق من الأدلة
| الادعاء | المخاطر | الأدلة الواجب فحصها |
|---|---|---|
| We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. | The published response does not support this human-reviewed assurance check. | 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. | The published response does not support this human-reviewed assurance check. | 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. | The published response does not support this human-reviewed assurance check. | 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. | The published response does not support this human-reviewed assurance check. | 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. | The published response does not support this human-reviewed assurance check. | 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. | 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
تقارير الشركات
كيف تُفصح الشركات عن S2-6-a عمليًا
أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.
اسأل مساعد Knowledge Hub الذكي عن هذا الإفصاح
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تحقق من نصك
5 عمليات تحقق مجانية من المسودةالصق فقرة أو فقرتين. يُستخدم المقتطف لهذا الفحص فقط ولا يُحفظ في محادثتك.
تستخدم مقارنة النظراء أمثلة هذه البطاقة، وليس مدى انتشارها في مجموعة التقارير.
إرشاد وليس تأكيداً
مراجع الإطار
متطلبات IFRS / ISSB ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
IFRS / ISSB
s2-6-a
ضمن IFRS S2: Climate-related Disclosures
Guides that settle this question
ذات صلة واستكشاف
المزيد في IFRS S2 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق · s2-6-a
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
تحسم هذه الصفحة متطلباً واحداً. تمرّ دورة IFRS S1 وS2 بسير عمل ISSB كاملاً — الحوكمة والاستراتيجية وإدارة المخاطر والمقاييس والأهداف — مع تمارين صياغة على بياناتك الخاصة.
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