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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 44(b)

Processes for sustainability-related opportunities

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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.

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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

Paragraph 44(b) · Issued 2023 · Effective from 1 January 2024

Gültig ab

2024-01-01

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Zuletzt geprüft

2026-07-30

LRA-Lehrmaterial · Nicht von IFRS Foundation herausgegeben oder gebilligt

Für diese Offenlegung
4LRA preparation fields 5zu prüfende Aussagen 6Nachweisbereiche

Kern der Offenlegung

This disclosure requires the entity to describe the processes it uses to identify, assess, prioritise and monitor sustainability-related opportunities. The description should explain the actual processes used by the entity and cover all four stages sufficiently for users to understand how opportunities move from identification through assessment and prioritisation to ongoing monitoring.

IFRS S1.44(b) does not prescribe the detailed sub-elements specified for risk processes in IFRS S1.44(a). Information such as criteria, data sources, process scope, review frequency or process ownership may be included where it is necessary to explain the entity’s actual opportunity processes. Integration into the overall risk management process is addressed separately in IFRS S1.44(c).

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Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
Identification process Describe how the entity identifies sustainability-related opportunities that could reasonably be expected to affect its prospects. Current approved records and review evidence supporting identification process. Sustainability reporting / relevant process owner
Assessment process Describe how the entity assesses the identified sustainability-related opportunities. Current approved records and review evidence supporting assessment process. Sustainability reporting / relevant process owner
Prioritisation process Describe how the entity prioritises sustainability-related opportunities. Current approved records and review evidence supporting prioritisation process. Sustainability reporting / relevant process owner
Monitoring process Describe how the entity monitors sustainability-related opportunities after they have been identified and assessed. Current approved records and review evidence supporting monitoring process. Sustainability reporting / relevant process owner
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So bereiten Sie es vor

Identify the actual processes the entity uses to identify sustainability-related opportunities.
Describe how identified opportunities are assessed.
Describe how opportunities are prioritised, including relevant criteria where they form part of the actual process.
Describe how opportunities are monitored after identification and prioritisation.
Determine whether the entity uses different processes for different types of opportunity, business units or functions and explain material differences.
Gather evidence showing that the processes described operated in practice during the reporting period.
Cross-reference IFRS S1.44(c) for information on integration into and influence on the overall risk management process.
For climate-related opportunities, apply the additional requirements of IFRS S2.25(b), including whether and how climate-related scenario analysis informs identification.

Daten anfordern

Request the disclosure evidence

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Please provide the current documentation describing the processes used during [reporting period] to identify, assess, prioritise and monitor sustainability-related opportunities. Please explain each of the four stages and attach the relevant process maps, opportunity registers, assessment records, prioritisation or decision papers and monitoring reports. Where the processes differ by business unit or type of opportunity, please explain the material differences.

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 documentation describing the processes used during [reporting period] to identify, assess, prioritise and monitor sustainability-related opportunities. Please explain each of the four stages and attach the relevant process maps, opportunity registers, assessment records, prioritisation or decision papers and monitoring reports. Where the processes differ by business unit or type of opportunity, please explain the material differences.

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Methodenhinweis

Describe how the entity identifies sustainability-related opportunities. Explain how identified opportunities are assessed and prioritised. Explain how the entity monitors those opportunities. Include supporting details such as criteria, inputs, scope, review arrangements or ownership only where they are necessary to explain the actual processes. How to prepare it

Kontexthinweis

Apply IFRS S1.44(b) 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
We described how the entity identifies sustainability-related 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 described how identified sustainability-related opportunities are assessed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are prioritised.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are monitored.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosed processes reflect the entity’s actual processes and are supported by current process documentation and operating evidence.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

The disclosure describes how opportunities are identified but not how they are assessed, prioritised or monitored.
Ordinary commercial ideas are presented as sustainability-related opportunities without explaining why they could reasonably affect the entity’s prospects.
The disclosure lists opportunities but does not describe the processes used.
Assessment and prioritisation are combined so broadly that users cannot understand the difference.
Monitoring is described as performance tracking against targets rather than monitoring of the identified opportunities.
The reporting-preparation method is described instead of the entity’s actual business processes.
Inputs, boundaries or scoring systems are presented as mandatory IFRS S1.44(b) datapoints.
Opportunity processes are assumed to be identical to risk processes without explaining the actual arrangements.
Integration into overall risk management is presented as part of paragraph 44(b) rather than separately under paragraph 44(c).
Scenario analysis is presented as universally required under IFRS S1.44(b).
Data-collection mistakes.
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Verweise auf das Rahmenwerk

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s1-44-b

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

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