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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraphs 46–48

Metrics for each sustainability-related risk and opportunity

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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

Paragraphs 46–48 · 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
5LRA preparation fields 6zu prüfende Aussagen 9Nachweisbereiche

Kern der Offenlegung

The objective of the metrics and targets disclosures is to enable users of general purpose financial reports to understand the entity’s performance in relation to its sustainability-related risks and opportunities, including progress towards targets the entity has set and targets it is required to meet by law or regulation.

This disclosure requires the entity to provide, for each sustainability-related risk and opportunity that could reasonably be expected to affect its prospects, the metrics required by applicable IFRS Sustainability Disclosure Standards and the metrics the entity uses to measure and monitor the risk or opportunity and its related performance. Performance metrics include metrics used to monitor progress towards targets set by the entity and targets it is required to meet by law or regulation.

Where no IFRS Sustainability Disclosure Standard specifically applies, the entity applies IFRS S1.57–58 to identify applicable metrics. The disclosed metrics must also include industry-based metrics associated with the entity’s business models, activities or other common features that characterise participation in an industry.

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
Metrics required by applicable IFRS Sustainability Disclosure Standards Identify and disclose the metrics required by each IFRS Sustainability Disclosure Standard applicable to the sustainability-related risk or opportunity. These metrics are required even if the entity does not use them internally. Current approved records and review evidence supporting metrics required by applicable ifrs sustainability disclosure standards. Sustainability reporting / relevant process owner
Metrics used to measure and monitor risks and opportunities Identify the metrics the entity uses to measure and monitor each sustainability-related risk or opportunity that could reasonably be expected to affect its prospects. Current approved records and review evidence supporting metrics used to measure and monitor risks and opportunities. Sustainability reporting / relevant process owner
Metrics used to measure performance Identify the metrics the entity uses to measure its performance in relation to each risk or opportunity, including progress towards targets it has set and targets it is required to meet by law or regulation. Current approved records and review evidence supporting metrics used to measure performance. Sustainability reporting / relevant process owner
Applicable metrics where no specific Standard applies Where no IFRS Sustainability Disclosure Standard specifically applies, document how IFRS S1.57–58 were applied to identify relevant and faithfully representative metrics. Current approved records and review evidence supporting applicable metrics where no specific standard applies. Sustainability reporting / relevant process owner
Industry-based metrics Identify the metrics associated with the entity’s particular business models, activities or other common features that characterise participation in an industry. Current approved records and review evidence supporting industry-based metrics. Sustainability reporting / relevant process owner
＋ Teilelemente von s1-46-48 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Start with the sustainability-related risks and opportunities disclosed under IFRS S1.30(a).
For each risk or opportunity, identify all metrics required by an applicable IFRS Sustainability Disclosure Standard.
Identify the metrics the entity actually uses to measure and monitor the risk or opportunity.
Identify the metrics the entity uses to measure related performance, including progress towards voluntary and legally required targets.
Where no specific IFRS Sustainability Disclosure Standard applies, use IFRS S1.57–58 to identify relevant and faithfully representative metrics, including by referring to and considering applicable SASB metrics.
Identify applicable industry-based metrics under IFRS S1.48.
Apply IFRS S1.49–50 to externally sourced and entity-developed metrics.
Review the metrics for materiality, connected information, meaningful labels and consistency with the related risk, opportunity and target disclosures.
Apply IFRS S1.52 and B52 if a metric has been redefined or replaced.

Daten anfordern

Request the disclosure evidence

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Please provide the metric mapping for [risk or opportunity] for [reporting period]. Include: metrics required by any applicable IFRS Sustainability Disclosure Standard; metrics management uses to measure and monitor the risk or opportunity; metrics used to measure related performance, including progress towards voluntary or legally required targets; applicable metrics identified through IFRS S1.57–58 where no specific Standard applies; applicable industry-based metrics; the source, definition, unit or measure type, calculation method, assumptions and limitations for each metric; and whether the metric is taken from another source or was developed by the entity.

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 metric mapping for [risk or opportunity] for [reporting period]. Include: metrics required by any applicable IFRS Sustainability Disclosure Standard; metrics management uses to measure and monitor the risk or opportunity; metrics used to measure related performance, including progress towards voluntary or legally required targets; applicable metrics identified through IFRS S1.57–58 where no specific Standard applies; applicable industry-based metrics; the source, definition, unit or measure type, calculation method, assumptions and limitations for each metric; and whether the metric is taken from another source or was developed by the entity.

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Methodenhinweis

For each relevant sustainability-related risk and opportunity, identify: the metrics required by applicable IFRS Sustainability Disclosure Standards; the metrics the entity uses to measure and monitor the matter; the metrics used to measure related performance, including target progress; applicable metrics identified through IFRS S1.57–58 where no specific Standard applies; and applicable industry-based metrics. How to prepare it

Kontexthinweis

Apply IFRS S1.46–48 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

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For each material sustainability-related risk and opportunity, we identified and disclosed the metrics required by applicable IFRS Sustainability Disclosure Standards.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We identified the metrics the entity uses to measure and monitor each risk or opportunity.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We identified the metrics the entity uses to measure related performance, including progress towards targets set by the entity and targets required by law or regulation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Where no specific IFRS Sustainability Disclosure Standard applies, we applied IFRS S1.57–58 and documented the judgement used to identify relevant and faithfully representative metrics.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We identified and disclosed applicable industry-based metrics associated with the entity’s business models, activities or other common features that characterise participation in an industry.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For metrics taken from other sources or developed by the entity, we applied the relevant requirements in IFRS S1.49–50 and retained supporting definitions, methods, inputs, limitations and assumptions.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

Metrics required by an applicable IFRS Sustainability Disclosure Standard are omitted because management does not use them internally.
Only management KPIs are disclosed, with no assessment of applicable IFRS-required or industry-based metrics.
A metric is not clearly connected to a specific sustainability-related risk, opportunity or related performance.
Target-progress metrics omit targets required by law or regulation.
Where no specific Standard applies, IFRS S1.57–58 and the mandatory consideration of SASB metrics are not applied.
A peer benchmark or generic sector average is incorrectly presented as an industry-based metric.
The disclosure lists metric names but does not provide the information required by IFRS S1.49–50 for externally sourced or entity-developed metrics.
Every available operational KPI is included, obscuring material information.
An entity-developed metric is included even though it is not used to measure or monitor the relevant risk, opportunity or performance.
Metric changes are described as ordinary fluctuations rather than applying IFRS S1.52 and B52.
Metric names are vague and do not comply with the clear and precise labelling requirement in IFRS S1.53.
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Dr Ross Kurinko

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Verweise auf das Rahmenwerk

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IFRS / ISSB

s1-46-48

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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