Zum Kern der Offenlegung springen
RK
Geprüft von
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
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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 27(a)
Governance body or individual oversight
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle IFRS Foundation-Quelle heran.
Rechtsstatus
IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-07-30
Geprüft von
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
LRA-Lehrmaterial · Nicht von IFRS Foundation herausgegeben oder gebilligt
Standard
IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
Paragraph 27(a) · Issued 2023 · Effective from 1 January 2024
Zuletzt geprüft
2026-07-30
LRA-Lehrmaterial · Nicht von IFRS Foundation herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
The objective of sustainability-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures an entity uses to monitor, manage and oversee sustainability-related risks and opportunities.
This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities and explain the governance arrangements supporting that oversight. It covers responsibilities in governance documents, skills and competencies, information flows, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle IFRS Foundation-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Responsible governance body(s) or individual(s) | Identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities. | Current approved records and review evidence supporting responsible governance body(s) or individual(s). | Sustainability reporting / relevant process owner |
| Responsibilities in governance documents | Explain how responsibilities are reflected in terms of reference, mandates, role descriptions and related policies. | Current approved records and review evidence supporting responsibilities in governance documents. | Sustainability reporting / relevant process owner |
| Skills and competencies | Explain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed. | Current approved records and review evidence supporting skills and competencies. | Sustainability reporting / relevant process owner |
| Information flow and frequency | Explain how and how often the body(s) or individual(s) is informed about sustainability-related risks and opportunities. | Current approved records and review evidence supporting information flow and frequency. | Sustainability reporting / relevant process owner |
| Strategy, major transactions, risk management and trade-offs | Explain how sustainability-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including associated trade-offs. | Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs. | Sustainability reporting / relevant process owner |
| Targets, progress and remuneration | Explain how target-setting and progress are overseen, 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 |
＋ Teilelemente von s1-27-a anzeigen (LRA-Arbeitscheckliste)
Identify all responsible governance body(s) or individual(s). Explain responsibilities in governance documents, skills and competency arrangements, information flows and frequency, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.
So bereiten Sie es vor
Identify all responsible governance body(s) or individual(s).
Gather applicable terms of reference, mandates, role descriptions and related policies.
Document the process for determining available or required skills and competencies.
Document how and how often each responsible body or individual is informed.
Document oversight of strategy, major transactions and risk management, including trade-offs.
Document target-setting, progress monitoring and remuneration-policy links.
Separate governance oversight from management’s role.
Reconcile the final disclosure with current governance records.
Daten anfordern
Request the disclosure evidence
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
Please provide the current governance documentation showing all body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities; how responsibilities are reflected in governance documents; how skills and competencies are assessed or developed; how and how often they are informed; how they oversee strategy, major transactions and risk management including trade-offs; and how they oversee targets, progress and related remuneration metrics.
Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.
Bessere Anfrage
Please provide the current governance documentation showing all body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities; how responsibilities are reflected in governance documents; how skills and competencies are assessed or developed; how and how often they are informed; how they oversee strategy, major transactions and risk management including trade-offs; and how they oversee targets, progress and related remuneration metrics.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
Identify all responsible governance body(s) or individual(s). Explain responsibilities in governance documents, skills and competency arrangements, information flows and frequency, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.
Kontexthinweis
Apply IFRS S1.27(a) using the exact paragraph scope and cross-references stated in the official IFRS source.
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Identified all responsible governance body(s) or individual(s). | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Explained how responsibilities are reflected in governance documents and policies. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Explained how appropriate skills and competencies are determined or developed. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Explained how and how often they are informed. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Explained oversight of strategy, major transactions and risk management including 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. |
| Explained oversight of target-setting, progress and related remuneration metrics. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Shared responsibilities not identified.
Documents do not reflect disclosed responsibilities.
Training listed without competency determination.
Frequency disclosed without explaining how information is received.
Major transactions, related policies or trade-offs omitted.
Target progress or remuneration metrics omitted.
Management role merged with governance oversight.
Boilerplate board-oversight statement.
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Verweise auf das Rahmenwerk
Einschlägige IFRS / ISSB-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
IFRS / ISSB
s1-27-a
innerhalb von IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
Verwandtes & Entdecken
Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture →
Alle Offenlegungen durchsuchen →
Mehr in IFRS S1 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · s1-27-a
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272 von Praktikern erstellte Disclosure-Karten
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