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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraphs 34–37

Current and anticipated financial effects

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IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

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Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-07-30
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 LRA-Lehrmaterial · Nicht von IFRS Foundation herausgegeben oder gebilligt

Standard

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Paragraphs 34–37 · Issued 2023 · Effective from 1 January 2024

Gültig ab

2024-01-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-30

LRA-Lehrmaterial · Nicht von IFRS Foundation herausgegeben oder gebilligt

Für diese Offenlegung
6LRA preparation fields 6zu prüfende Aussagen 1Nachweisbereiche

Kern der Offenlegung

This disclosure explains current effects on financial position, financial performance and cash flows and anticipated changes over the short, medium and long term. It also identifies risks with a significant risk of material adjustment to carrying amounts in the next annual period and applies the quantitative-information and relief requirements in IFRS S1.37–40.

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

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Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
Current financial effects Effects on financial position, financial performance and cash flows for the reporting period. Current approved records and review evidence supporting current financial effects. Sustainability reporting / relevant process owner
Significant risk of material adjustment Identify risks for which there is a significant risk of a material adjustment to carrying amounts of assets and liabilities within the next annual reporting period. Current approved records and review evidence supporting significant risk of material adjustment. Sustainability reporting / relevant process owner
Anticipated financial position changes Expected changes over short, medium and long term, considering investment/disposal plans and funding sources. Current approved records and review evidence supporting anticipated financial position changes. Sustainability reporting / relevant process owner
Anticipated financial performance and cash-flow changes Expected changes over short, medium and long term. Current approved records and review evidence supporting anticipated financial performance and cash-flow changes. Sustainability reporting / relevant process owner
Quantitative or qualitative information and relief assessment Apply paragraphs 37–40, including ranges, single amounts or qualitative information where permitted. Current approved records and review evidence supporting quantitative or qualitative information and relief assessment. Sustainability reporting / relevant process owner
Preparation basis Explain how financial effects were determined and material assumptions/uncertainties where required. Current approved records and review evidence supporting preparation basis. Sustainability reporting / relevant process owner
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So bereiten Sie es vor

Map material risks/opportunities to financial statement effects.
Determine current effects.
Assess significant risk of material adjustment in next annual period.
Forecast anticipated effects across horizons.
Consider investment/disposal plans and funding sources.
Apply reasonable/supportable information and commensurate approach.
Apply paragraphs 38–40 reliefs.
Reconcile with financial statements and assumptions.
Review measurement uncertainty and connected information.

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.

For each material sustainability-related risk or opportunity, provide current effects on financial position, performance and cash flows; any significant risk of material adjustment to carrying amounts in the next annual period; anticipated changes over short, medium and long term; related investment/disposal plans and funding sources; and the basis and assumptions used.

Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.

Bessere Anfrage

For each material sustainability-related risk or opportunity, provide current effects on financial position, performance and cash flows; any significant risk of material adjustment to carrying amounts in the next annual period; anticipated changes over short, medium and long term; related investment/disposal plans and funding sources; and the basis and assumptions used.

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Methodenhinweis

Prepare current financial effects; significant material-adjustment risks; anticipated financial-position, performance and cash-flow changes; investment/disposal and funding considerations; and the paragraph 37–40 quantitative/qualitative basis.

Kontexthinweis

Apply IFRS S1.34–37 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
Current effects cover position, performance and cash flows.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Significant material-adjustment risks are identified.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Anticipated financial-position changes are described across horizons.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Anticipated performance/cash-flow changes are described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Investment/disposal plans and funding sources are considered.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Paragraphs 37–40 and reliefs are correctly applied.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

Current effects only on profit.
Cash flows omitted.
Material error instead of material adjustment to carrying amounts.
Next annual period omitted.
Anticipated effects not split by horizons.
Generic investment/funding list.
Relief applied without required qualitative information.
Sustainability amounts inconsistent with financial statements.
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Dr Ross Kurinko

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Verweise auf das Rahmenwerk

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IFRS / ISSB

s1-34-37

innerhalb von IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

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Verwandtes & Entdecken

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture → Alle Offenlegungen durchsuchen →

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Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten
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