انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

IFRS S2: Climate-related Disclosures·Paragraph 6(b)

Management’s role in climate-related governance

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 Foundation.

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.

افتح المصدر الرسمي لـ IFRS Foundation ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-07-30
RK راجعه Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London مواد تعليمية من LRA · لم تصدرها أو تعتمدها IFRS Foundation

المعيار

IFRS S2: Climate-related Disclosures

Paragraph 6(b) · Issued 2023 · Effective from 1 January 2024

ساري اعتبارًا من

2024-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-30

مواد تعليمية من LRA · لم تصدرها أو تعتمدها IFRS Foundation

لإعداد هذا الإفصاح
4LRA preparation fields 4ادعاءات للتحقق 7مجالات الأدلة

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 explain management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities.

The entity states whether that role is delegated to a specific management-level position or management-level committee and, if so, explains how oversight is exercised over that position or committee. It also states whether management uses controls and procedures to support climate oversight and, if so, explains how those controls and procedures are integrated with other internal functions.

The disclosure should describe the entity’s actual management arrangements. It should not be replaced by a description of the sustainability-reporting workflow, data collection controls or pre-publication review process.

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
Management’s role Describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities. Current approved records and review evidence supporting management’s role. Sustainability reporting / relevant process owner
Delegation and oversight State whether the role is delegated to a specific management-level position or management-level committee. If it is delegated, identify that position or committee and explain how oversight is exercised over it. Current approved records and review evidence supporting delegation and oversight. Sustainability reporting / relevant process owner
Management controls and procedures State whether management uses controls and procedures to support the oversight of climate-related risks and opportunities and describe those controls and procedures where applicable. Current approved records and review evidence supporting management controls and procedures. Sustainability reporting / relevant process owner
Integration with other internal functions If management uses such controls and procedures, explain how they are integrated with other relevant internal functions. Current approved records and review evidence supporting integration with other internal functions. Sustainability reporting / relevant process owner
＋ إظهار العناصر الفرعية لـ s2-6-b (قائمة عمل LRA)

كيفية إعداده

Identify management’s actual role in monitoring, managing and overseeing climate-related risks and opportunities.
Determine whether the role is delegated to a specific management-level position or management-level committee.
If delegation exists, identify the position or committee and document how oversight is exercised over it.
Determine whether management uses controls and procedures to support climate oversight and describe those arrangements.
Where such controls and procedures are used, document how they are integrated with other relevant internal functions.
Separate the management role from governance-body oversight under IFRS S2.6(a), the overall risk management integration requirement under IFRS S2.25(c), and controls used only to prepare the sustainability disclosure.
Gather current role descriptions, committee terms, delegation records, process documents, meeting papers and operating evidence.
Where climate and other sustainability governance is integrated, apply IFRS S2.7 to avoid unnecessary duplication.
Check the final disclosure directly against IFRS S2.6(b)(i)–(ii).

اطلب البيانات

Request the disclosure evidence

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

Please provide the current documentation for [reporting period] showing: management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities; whether the role is delegated to a specific management-level position or management-level committee and, if so, the identity and responsibilities of that position or committee; how oversight is exercised over the delegated position or committee; whether management uses controls and procedures to support climate oversight and, if so, what those controls and procedures are; and how those controls and procedures are integrated with other relevant internal functions. Please attach the relevant organisation charts, role descriptions, committee terms, delegation documents, process maps, control documentation, meeting papers and evidence showing that the arrangements operated during the reporting period.

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 documentation for [reporting period] showing: management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities; whether the role is delegated to a specific management-level position or management-level committee and, if so, the identity and responsibilities of that position or committee; how oversight is exercised over the delegated position or committee; whether management uses controls and procedures to support climate oversight and, if so, what those controls and procedures are; and how those controls and procedures are integrated with other relevant internal functions. Please attach the relevant organisation charts, role descriptions, committee terms, delegation documents, process maps, control documentation, meeting papers and evidence showing that the arrangements operated during the reporting period.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities. State whether the role is delegated to a specific management-level position or management-level committee and, if so, identify it and explain how oversight is exercised over it. State whether management uses controls and procedures to support climate oversight and, if so, describe how they are integrated with other relevant internal functions. How to prepare it

ملاحظة سياقية

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

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ s2-6-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
The disclosure addresses management’s role accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses delegation and oversight accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses management controls and procedures accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses integration with other internal functions accurately and completely.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

The disclosure describes the climate-reporting workflow rather than management’s role in climate governance.
A board or board committee is incorrectly identified as a management-level committee.
A sustainability manager or data owner is named without establishing that the role is management-level.
The disclosure assumes that management’s role is delegated but does not state whether delegation actually exists.
A delegated position or committee is identified, but the disclosure does not explain how oversight is exercised over it.
A reporting or data-control procedure is presented as though it were a control supporting climate oversight.
Management controls and procedures are described, but their integration with other relevant internal functions is not explained.
Finance, risk, audit and operations are merely listed without explaining how controls and procedures are integrated with them.
Internal audit’s independent assurance role is incorrectly described as management ownership of a control.
Integration into overall risk management under IFRS S2.25(c) is treated as a substitute for internal-function integration under IFRS S2.6(b)(ii).
Governance-body oversight under paragraph 6(a) and management’s role under paragraph 6(b) are merged into one unclear description.
The disclosure explains management’s role in setting targets even though it does not address the actual elements required by paragraph 6(b).
A generic statement that management oversees climate matters is provided without delegation, oversight or control information.
✓ 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 s2-6-b؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

مراجع الإطار

متطلبات IFRS / ISSB ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

IFRS / ISSB

s2-6-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 ←

تعمّق أكثر · s2-6-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/s2-6-b/