Disclosure focus
This disclosure asks an organisation to explain how management is involved in overseeing climate-related matters. In practice, it is about showing who in management has responsibility, what they do, and how climate issues are handled in decision-making and internal control. The focus is on the management role itself, not on describing climate performance or targets.
The practical question is whether this oversight is embedded across the organisation or limited to a few visible sites or senior individuals. A useful response should make clear the scope of management coverage, how often climate matters are reviewed, and how information moves from operational teams to decision-makers. Keep the explanation specific enough for a reader to understand how management oversight works in day-to-day practice.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official IFRS source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show s2-6-b sub-elements (LRA working checklist)
Set out the controls and procedures used for this area.
Describe how responsibilities are delegated through the organisation.
Show how this topic is built into finance, risk, audit and operations work.
Name the management committee or role owner responsible for it.
Explain how the delegated role is kept under oversight.
How to prepare it
1Map the reporting process first: identify the controls and procedures used for this disclosure, then show how responsibilities are passed down through the organisation.
2Set out who does what: describe the delegation chain clearly, including the management-level owner or committee that carries the main responsibility.
3Show how the work connects across functions: explain how the disclosure process links with finance, risk, audit and operations so the information is joined up.
4Gather support for each point: collect the records, approvals, working papers or other proof that back the controls, delegation and oversight described.
5Prepare the final response in the required form: write the narrative or figures so they match the evidence and reflect the actual process in place.
6Record any gaps or changes, then check back against the official source to confirm your wording and content still align with the requirement.
Request the data
Request the management oversight evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How is the day-to-day management role set up, linked into core control functions, and kept under oversight?
Use your organisation’s own names for committees, roles, approval routes and control processes first, then map them to the reporting disclosure. Keep the request in internal business language rather than framework wording, and check the source material before sign-off.
Weak request
Please provide evidence for management role under the disclosure.
Why it fails: It uses framework language only, gives no clue which internal team should respond, and does not say what records or details are needed. That makes it hard to gather usable evidence.
Better request
Please send the committee papers, role notes, and process documents that show how the management process is run, who owns it, how responsibilities are delegated, how it connects with finance, risk, audit, and operations, and how the delegated role is monitored. Include the period, version/date, owner, and meeting or approval reference. Use your internal names first, and I will map them to the disclosure.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Describe the basis used to identify the controls, responsibility split, linked functions, named owner and oversight route, including how each item was classified from the underlying records.
Context note
Explain what the disclosure shows about how the organisation has organised accountability, connected the process into wider business functions, and put oversight around delegated responsibilities.
Fluctuation statement
If the arrangements changed during the period, note whether this reflects a reallocation of duties, a new owner, stronger oversight, or a wider integration with other functions.
Content index entry
s2-6-b Management role — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for s2-6-b — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
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.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner named
The team asks a committee secretary or board contact for the answer, instead of the manager who actually runs the controls and reporting process.
Using framework labels only
People request evidence in standard language, so the business cannot map it to its own roles, teams, or approval routes.
No clear boundary set
The data pull mixes the whole group with one business unit, because nobody defined which entities, functions, or locations belong in scope.
Wrong period basis
The collector uses a different reporting window from the one used in the rest of the pack, so the management role evidence does not line up with the same time frame.
Mixed counting method
Headcount, meetings, and approvals are combined in one file without stating whether the figures are unique people, events, or sign-offs.
Source labels stripped out
Original file names, system tags, or document references are removed, so reviewers cannot trace each item back to where it came from.
Separate groups merged
Evidence for different delegated roles is merged into one summary, which hides who did what and makes the chain of responsibility unclear.
Missing evidence trail
The pack is saved without dates, version history, or sign-off records, so nobody can show who checked the information before it was used.
Where judgement is often needed
When a business unit joins or leaves part-way through the year
Set out the cut-off date you used for bringing the new unit into, or taking the sold unit out of, the management process description, and explain any period where the reporting line or controls were still being aligned.
Where local titles mean different things in different countries
Use the role names and committee labels that match how the organisation actually runs in each market, then explain how you mapped those local terms into one group-wide description.
Teams that sit close to the boundary of the management process
Decide whether a team is in scope based on its real decision-making and control responsibilities, and explain the rule you used for cases that are partly involved or only advisory.
Choosing the point in time for the process map
State whether the description reflects the year-end setup, the average position across the year, or the structure in place for most of the period, and explain why that basis was chosen.
Using estimates where records are incomplete
If you rely on judgement rather than direct records for any part of the management structure or control flow, say what was estimated, how it was derived, and where the estimate could differ from a measured view.
Rounding and level of detail in the write-up
Apply one consistent rounding approach across the disclosure, and make sure the level of summarising does not hide a material reporting line, committee, or control step.
Protecting personal data when naming people or roles
If naming individuals would create privacy issues, describe the role, function, or committee in aggregated form and explain the level of detail withheld and why.
Where finance, risk, audit, and operations overlap
For shared oversight or joint working, explain which team leads, which teams support, and how you avoided double-counting the same control or decision path.
Temporary cover or acting arrangements
If someone was covering a role for only part of the period, say whether you treated that person as the role owner for the whole period or only for the time they actually held the post, and explain the basis.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Utilities
We run a formal process for climate oversight that sets out who decides what, how updates move through the business, and how the board is kept informed. - A board committee receives the main climate updates each quarter, while a named executive sponsor leads day-to-day coordination and reports through our risk and finance forums. - The sponsor works with finance, risk, internal audit, and operations so climate matters are built into planning, controls, assurance work, and operational decisions; the board committee checks that the delegated role is being carried out as intended.
This example shows a board-level committee, a named management owner, links into core business functions, and board oversight of the delegated role.
Illustrative (synthetic) example — Food manufacturing
Our group uses a documented climate governance setup that assigns responsibilities from the board down to management and explains how information is escalated. - The audit and risk committee reviews climate matters every six months, a sustainability lead coordinates the work across finance, risk, operations, and internal assurance, and the committee receives evidence on how that lead is carrying out the assigned duties. - This arrangement is supported by written controls and reporting steps so climate information is checked, routed to the right decision-makers, and folded into business planning and oversight.
This example shows a documented governance arrangement, a delegated management lead, cross-functional integration, and committee review of the delegated role.
How companies report s2-6-b
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
SITC International Holdings Company Limited
Water Transportation · Hong Kong · 2025
SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides evidence that management employs controls and procedures to oversee sustainability-related risks and opportunities (p.187) and details management’s role in governance processes for monitoring and managing climate-related risks (p.192). The report also references integration of climate-related risks into the overall risk management process, though this is not clearly disclosed (p.179). However, there is no clear information on the delegation structure or oversight of delegated roles related to sustainability governance.
Enel Chile S.A.
Electric Utilities / IPP / Energy Traders · Chile · 2025
Enel Chile S.A.’s 2025 Integrated Annual Report provides clear evidence of management using specific controls and procedures to supervise climate- and sustainability-related risks, integrating these into broader risk management processes (p.141). The report also mentions delegated sustainability-related functions to the Directors’ Committee to support the Board, though details on the delegation structure and oversight of these roles are not clearly disclosed (p.59, p.57). Additionally, while there is related context on governance and risk management committees, the exact role of management committees and integration with finance, risk, and audit operations remains unclear (p.372).
MTR Corporation
Ground Transportation — Railroads · Hong Kong · 2025
MTR Corporation’s Sustainability Report 2025 provides some related context on its governance structure and risk management framework, noting identification of climate-related risks and integration within capital planning and asset management (pp. 82, 86). The report references risk management policies implemented across business units and mentions a risk management system addressing critical supply chain failure (pp. 57, 82). However, clear disclosures on controls and procedures, delegation structure, integration with finance, and oversight of delegated roles are either not found or remain unclear in the report (pp. 82, 84, 87).
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Scenarios to work through
A group has split climate reporting work between the sustainability team, finance, risk, internal audit and operations. The sustainability lead drafts the narrative, finance checks numbers, risk reviews assumptions, and operations supplies site-level data, but the hand-offs are not written down.
QHave we described how the work is controlled and how it moves between teams, or do we need to set out the process more clearly?
Reveal model answer →Hide answer ↑We should explain the practical controls around the reporting process and show how tasks pass between the teams involved. If the hand-offs, checks and approvals are only understood informally, the disclosure is too vague; it should be written in a way that a reader can see how the process is managed in practice.
Why this matters · Describe the working controls and the flow of responsibilities in plain business terms, not just the names of the teams.
A preparer has one executive who coordinates climate reporting, but several parts of the work are done by different managers. The draft says only that the executive is “responsible for climate reporting” and does not explain who does what or where authority sits when issues arise.
QDo we need to spell out the way duties are handed out and who owns each part of the process?
Reveal model answer →Hide answer ↑Yes. The disclosure should make clear how responsibilities are divided, including who leads, who supports, and how authority is passed or escalated. A single label for one person is not enough if the actual arrangement involves several people or layers of review.
Why this matters · Show the delegation pattern, not just the name of the person at the top of it.
Climate reporting is linked to finance through budget assumptions, to risk through scenario work, to audit through assurance planning, and to operations through emissions data collection. The draft mentions these functions separately, but it does not explain how they connect or influence each other.
QHave we shown how climate reporting is built into the wider business processes, or are the links still too fragmented?
Reveal model answer →Hide answer ↑We need to explain how the climate reporting work sits alongside and connects with finance, risk, audit and operations. The point is to show the integration in practice: where the information comes from, how it is checked, and how it feeds into other business processes.
Why this matters · The disclosure should show the connections across the business, not a set of isolated workstreams.
A company has a climate steering group chaired by the chief operating officer, with the head of sustainability as the day-to-day owner. The board receives quarterly updates, but the draft does not say what the steering group does, who owns the work, or how the board keeps an eye on the delegated arrangement.
QDo we need to identify the management group or role owner and explain how the board monitors the delegated setup?
Reveal model answer →Hide answer ↑Yes. The disclosure should name the management group or role that carries the work, explain what it does, and show how the board or equivalent top-level group keeps oversight of that delegated arrangement. If the board only gets updates, the description should still make clear how it monitors the person or group doing the work.
Why this matters · State who carries the delegated role and how senior oversight is maintained.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
How do I use the s2-6-b page to prepare a first draft disclosure for climate governance oversight?+−
Start with the plain-language explainer and the step-by-step preparation section, then use the datapoints list to gather the core information before drafting. The page also gives narrative starters and a content-index line to help turn the data into a usable draft.
What data do I need to collect for s2-6-b before I can draft the disclosure?+−
The page says to prepare five datapoints: control setup, delegated authority map, cross-function links, committee role holder, and delegated oversight. Use those as the minimum data set to brief owners and build the draft.
Who should own the inputs for s2-6-b in practice, and how do I assign responsibility?+−
The page points you to a delegated authority map, cross-function links, and the committee role holder, which are the practical clues for assigning owners. In practice, use those items to identify who holds the information and who signs off the final wording.
What should I include in the evidence pack for s2-6-b to be assurance-ready?+−
The page includes an evidence pack with five items and five assurance claims to verify, each framed around claim, risk, and evidence. Use those together so the pack supports both the draft disclosure and the checks an assurance reviewer will want to see.
What are the common mistakes people make when reporting s2-6-b?+−
The page lists common reporting gaps and mistakes, so it is designed to help you spot missing governance detail before you finalise the disclosure. Use that section as a pre-submission check against your draft and evidence pack.
How do I use the Prep & Assurance workbook for s2-6-b?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it alongside the page’s datapoints, assurance claims, and evidence pack to organise the work and track completion.
What can I take from the synthetic example disclosures for s2-6-b without copying them blindly?+−
The page includes synthetic illustrative examples, including a quantitative table where relevant, to show how the disclosure can be written up. Treat them as drafting aids only and make sure any figures or statements in your own draft are internally consistent and match your evidence.
How do I turn the s2-6-b data into a draft narrative and not just a checklist?+−
Use the draft-output section, which gives visualisation ideas, narrative starters, and a content-index line. That section is there to help you convert the collected datapoints into a readable disclosure rather than a set of notes.
Can I reuse my s2-6-b data for ESRS E1 climate reporting as well?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the data may be reusable across both contexts. Use the page as a practical bridge, but do not assume the reporting needs are identical.
How do I check whether my s2-6-b disclosure is ready for assurance review?+−
Work through the five assurance claims, then compare them with the five evidence-pack items to see whether each claim is supported. The page is set up to help you identify gaps before an assurance reviewer sees the draft.
More questions this page can help with
s2-6-b climate-related disclosures practical checklist for ESG managers2-6-b what evidence pack do I need for assurances2-6-b delegated authority map example for disclosure draftings2-6-b control setup and committee role holder how to documents2-6-b common reporting gaps and mistakes to avoids2-6-b workbook download how to use the xlsxs2-6-b printable library card pdf what is it fors2-6-b narrative starters and content index line exampless2-6-b synthetic example disclosure how to adapt its2-6-b from company reports table how to use published exampless2-6-b assurance claims claim risk evidences2-6-b ESRS E1 data reuse practical cross-framework
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