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IFRS S2: Climate-related Disclosures·Paragraph 33
Target characteristics
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-Quelle heran.
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Standard
IFRS S2: Climate-related Disclosures
Paragraph 33 · 2024
Zuletzt geprüft
—
LRA-Lehrmaterial · Nicht von IFRS herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
This disclosure asks an organisation to explain the features of its climate-related targets in a way that lets readers understand what is being measured and how far the target reaches. In practice, that means setting out the target’s scope, the parts of the business it covers, the time period it applies to, and any assumptions or conditions attached to it. The aim is to make clear whether the target is broad and organisation-wide, or narrower and limited to particular activities, locations, or emissions sources.
The practical focus is on coverage and comparability: users should be able to see whether the target applies across all operations or only selected sites, business units, or value-chain activities. An organisation should therefore describe the boundaries of the target clearly enough for someone to judge how representative it is and how it should be interpreted alongside other climate disclosures.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle IFRS-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 |
|---|---|---|---|
| Reporting basis | State whether the target is set on a whole-number basis or as a rate per unit of output, and keep the chosen basis consistent across the target statement and any progress updates. | Target register, KPI definition sheet, methodology note, board paper approving the metric basis. | Sustainability reporting / performance management |
| Reference year | Record the specific starting year used to anchor the target, and make sure it matches the year used in the baseline calculation and any later comparisons. | Target methodology, baseline workbook, approved strategy or transition plan. | Sustainability reporting / strategy |
| Agreement alignment | Capture which external agreement or framework the target is tied to, and note the exact link used to justify that connection. | Target rationale paper, policy mapping, board or committee approval pack, external framework cross-reference. | Sustainability / legal / policy |
| Progress checkpoints | List the interim checkpoints or milestone dates that sit between the start point and the end target, including the expected level or status at each checkpoint. | Transition plan, milestone tracker, project plan, management reporting pack. | Strategy / programme management |
| Target statement | Write the plain-language aim the organisation is trying to achieve, using wording that is specific enough to show the intended outcome. | Approved target wording, strategy document, board minutes, sustainability plan. | Sustainability / executive sponsor |
| Entity coverage | Define which parts of the organisation are included in the target, such as subsidiaries, joint arrangements, or only selected operations, and keep that coverage consistent with the reporting boundary. | Group structure chart, consolidation policy, boundary memo, target methodology. | Finance / group reporting |
| Measurement metric | Identify the exact measure used to track the target, including the unit, calculation approach, and any denominator or conversion rule needed to reproduce it. | KPI dictionary, calculation workbook, methodology note, source system extracts. | Performance management / data analytics |
| Target timeframe | Capture the period over which the target is meant to be achieved, including the end date or end year and any interim timing assumptions. | Target register, strategy timeline, board-approved plan, project schedule. | Strategy / sustainability reporting |
＋ Teilelemente von s2-33 anzeigen (LRA-Arbeitscheckliste)
State whether the target is set on a total-volume basis or adjusted for intensity.
Identify the reference year used to anchor the target.
Explain how the target connects to an international agreement, where relevant.
Set out any interim steps or checkpoint dates on the way to the target.
Describe the intended outcome the target is meant to achieve.
Specify which parts of the organisation are covered by the target.
Name the measure used to track progress against the target.
State the time frame over which the target applies.
So bereiten Sie es vor
Set the boundary first: decide which parts of the business are included in the target and make that scope clear before you draft anything else.
Define the target itself in business terms: state the aim, the measure you will use, the period it covers, and whether progress is tracked as a total amount or as a rate against activity.
Pin down the reference point and pathway: record the starting year, the key waypoints on the route, and any link to an external international commitment that the target is tied to.
Gather support for each data point: collect the records, calculations, approvals, and source documents that back the scope, target wording, timing, and progress markers.
Prepare the disclosure content: assemble the figures or narrative for every required item, and make sure each one is complete, internally consistent, and aligned to the evidence you have.
Explain any gaps or revisions, then check the final wording against the official source so exclusions, changes, and definitions are all accurately reflected before issue.
Daten anfordern
Request the target details and supporting evidence
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
What target have we set, over what period, for which part of the business, and what supporting records show the basis, milestones, and any link to an external climate pathway?
Use your organisation’s own terms first, then map them to the reporting fields. For example, if your team talks about a decarbonisation plan, net-zero roadmap, emissions reduction plan, or climate commitment, use that language in the request and only translate it into the reporting labels when you prepare the disclosure. Keep the ask practical and check the source records before sign-off.
Schwache Anfrage
Please send the IFRS S2 target characteristics data for the disclosure.
Warum sie scheitert: This uses framework language only, so the owner may not know which internal records to pull. It also does not specify the business boundary, the target metric, the baseline, the time horizon, the milestones, or where the evidence sits, so the response is likely to be incomplete or inconsistent.
Bessere Anfrage
Please send the current climate target record for [boundary] for [period], including the metric used, baseline year and value, target end date, any interim checkpoints, whether it is set on an absolute or intensity-style basis, the objective it supports, any link to a named pathway or agreement, and the source document or system reference. Use your team’s own wording if that is how the record is held.
Vorlage für eine formelle E-Mail
Subject: Request for target details and supporting records Hi [name/team], We are preparing the climate reporting pack and need the current target information plus the source records behind it. Please send, for [reporting period], the details for [business boundary / entity set], including: - the target metric used internally; - the baseline year and baseline value; - the target end date or horizon; - any interim checkpoints or milestones; - whether the target is framed on an absolute or intensity-style basis; - the business objective it supports; - any link to a named external pathway, agreement, or commitment; and - the source document or system reference for each item. If the wording in your team differs from the labels above, please use your own terms and we will map them during drafting. A possible LRA training template is attached for reference only; please adapt this to your organisation and check the source records before sign-off. Many thanks, [preparer name] [role] [contact details]
Kurzfassung für Teams / Slack
Hi [name/team] — could you share the current target details for [boundary] for [period], plus the source record? We need the target metric, baseline year/value, end date, milestones, basis (absolute or intensity-style), objective, and any link to a named pathway/agreement. Please use your team’s own wording if different, and we’ll map it later. Thanks — [name]
Branchenbeispiele
Manufacturing
Kontext. A plant network tracks energy and emissions targets in an operations planning workbook and board pack.
Angepasste Anfrage. Please share the current emissions reduction target record for the manufacturing sites in [boundary] for [period], including the internal KPI name, baseline year and value, target end date, interim checkpoints, whether the plan is framed as an absolute cut or an output-based measure, the operational objective, any link to a named climate pathway, and the workbook or board paper reference.
Beispielantwort. Target metric: site emissions intensity; Objective: reduce energy-related emissions across plants; Business boundary: three UK plants; Baseline year: 2022; Baseline value: 18,400 tCO2e; Target basis: intensity-style; Target end date: 2030; Interim milestone date: 2027; Interim milestone description: 20% reduction versus baseline; External pathway / agreement reference: linked to a named climate pathway; Evidence reference / link: operations workbook v4 and board paper dated [date]
Retail
Kontext. A retail group manages store and logistics targets through a sustainability dashboard and annual plan.
Angepasste Anfrage. Please send the current climate target details for stores and distribution centres in [boundary] for [period], using the wording your team uses internally. We need the target measure, baseline year and value, target horizon, milestone dates, whether the target is absolute or intensity-style, the business aim, any link to a named external commitment, and the dashboard or plan reference.
Beispielantwort. Target metric: electricity-related emissions; Objective: lower operational emissions from stores and logistics; Business boundary: all owned stores and distribution centres; Baseline year: 2021; Baseline value: 9,250 tCO2e; Target basis: absolute; Target end date: 2030; Interim milestone date: 2026; Interim milestone description: 12% reduction versus baseline; External pathway / agreement reference: linked to a named international commitment; Evidence reference / link: sustainability dashboard export and annual plan appendix
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
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Methodenhinweis
We have described the target using the chosen measure, the basis used to express it, the starting reference point, the period it covers, the parts of the organisation included, any interim checkpoints, and the external agreement it is linked to.
Kontexthinweis
Taken together, these figures show what the organisation is aiming to achieve, how progress will be measured, which parts of the business are in scope, and how the target sits within a wider international commitment.
Erläuterung zu Schwankungen
If the target design or timing changes, explain whether the revision affects the measure used, the reference year, the coverage of the organisation, the interim steps, or the link to the external agreement.
Eintrag im Inhaltsindex
s2-33 Target characteristics — [location / page] / [notes]Download-Center
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| I grouped the disclosed targets by whether each one is set as a fixed amount or measured against a ratio, and I checked that every target in the pack was classified one way or the other. | The assurer may find a target left unlabelled, or a target described in a way that could be read as both types at once. | Target inventory; working paper showing the classification for each target; draft-to-final review notes; sign-off sheet confirming no target was omitted from the classification check. |
| I included every climate target we had on record, including any that arise from law or regulation, rather than selecting only the ones we chose to highlight. | The assurer may suspect the set is incomplete or that mandatory targets were left out of the disclosure. | Master target register; legal/regulatory obligations list; reconciliation between the register and the published table; evidence of review for completeness before publication. |
| For each target, I pulled together the core details from source files so the published set shows the measure used, the aim, the part of the business it applies to, the time horizon, the starting point, and any stepping-stone dates. | The assurer may conclude that one or more targets are missing a required descriptor, or that the descriptors do not match the underlying records. | Source documents for each target; compilation spreadsheet; cross-check showing each target has the full set of fields; reviewer comments and resolution log. |
| I used the same starting period across the disclosure that was approved in the underlying target papers, and I checked that the published base period matches those records. | The assurer may question whether the starting point was changed, estimated, or applied inconsistently between targets. | Approved target-setting papers; base-period calculation files; version history; evidence of review against the approved source data. |
| Where a target was shaped by an external climate agreement, I added a plain explanation of how that agreement fed into the target design, and I kept that explanation aligned to the supporting papers. | The assurer may challenge whether the link to the external agreement is real, sufficiently specific, or supported by contemporaneous evidence. | Target-setting memo; board or management papers; policy notes referencing the external agreement; draft wording review showing the explanation was checked against source evidence. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
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.
Häufige Lücken
Fehler, die Sie bei der Datenerhebung vermeiden sollten
Wrong ownerThe request goes to the wrong team, so the person who holds the target file or tracker never confirms the figures.
Framework terms firstThe data ask is written in reporting jargon instead of the organisation’s own labels, and the source team cannot map it to their records.
Scope left vagueNo one states which entities, sites, or activities sit inside the target set, so different teams pull different populations.
Wrong timing basisThe collection uses the reporting period when the target was set, or vice versa, so the dates do not line up with the underlying record.
Mixed counting basisAbsolute figures and ratio-based measures are gathered together without separation, which makes the target metric impossible to reconcile.
Source labels lostOriginal file names, tracker codes, or system tags are stripped out during collation, so the evidence trail cannot be traced back.
Populations mergedSeparate target groups are combined into one dataset, even though they should stay distinct for review and sign-off.
Evidence details missingThe pack arrives without the supporting dates, version marks, or document references needed to show where each figure came from.
No sign-off trailThe final data set is shared without a clear approval record, so nobody can show who checked it before it moved on.
Wo häufig eine Ermessensentscheidung nötig ist
Choosing the measurement basisDecide whether the target is tracked as a whole-organisation figure or as a rate, keep that choice consistent, and explain why it fits the target and how progress will be read.
Setting the starting pointUse one clearly identified starting period for the target, explain how it was selected, and say whether later restatements or recalculations will be applied if the baseline changes.
Linking the target to an external pathwayIf the target is tied to an outside climate pathway or similar reference point, state which one was used, how closely the target follows it, and where your own judgement departs from it.
Defining the covered part of the businessSpell out which entities, operations, sites or activities are included, and explain any exclusions so readers can see the same boundary used for the target and for progress reporting.
Handling acquisitions and disposalsSet out how bought, sold or closed parts of the business affect the target boundary and whether progress is adjusted, frozen or re-based when the group changes.
Reconciling different local definitionsWhere countries or business units use different operational definitions for the same measure, choose one approach, describe any mapping or conversion used, and disclose the impact on comparability.
Treating near-boundary populations or assetsExplain how you deal with people, assets, customers or activities that sit partly inside and partly outside the target boundary, including the rule used to include, exclude or apportion them.
Using estimates versus direct readingsIf some figures come from estimates, models or proxies rather than direct measurement, identify the method, explain the main assumptions, and note which parts of the target are more uncertain.
Rounding and presentation choicesState the rounding rule used for target values, milestones and progress updates, and make sure the same rule is applied consistently so small differences are not misleading.
Protecting sensitive data through aggregationWhen detailed location, workforce or customer data cannot be shown for privacy or security reasons, present the target at a higher level, explain the aggregation used, and note any effect on precision.
Beispiele
Veranschaulichende Beispiele
Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.
Illustrative (synthetic) example — manufacturing
We set a group-wide climate goal for our own operations and purchased electricity, using 2024 as the starting point and 2035 as the end date. The goal is framed on an absolute basis for direct emissions and on an intensity basis for emissions per tonne of output, with progress tracked against a 1.5°C pathway aligned to the Paris Agreement.
- Our interim checkpoints are 2028 and 2031, each measured against the same 2024 starting point.
- By 2028 we aim to cut direct emissions by 25% from 2024 levels, and by 2031 by 45%; for emissions intensity, we target a 20% reduction by 2028 and 35% by 2031.
- The target covers our manufacturing sites and logistics operations in the UK and EU, but excludes joint ventures we do not control.
This example shows how a reporter can describe a climate target in plain language while covering the starting point, end point, interim checkpoints, the metric used, the organisational boundary, and the link to a recognised international climate pathway. It also shows that a target can be expressed both as a total reduction and as a reduction per unit of output, provided the basis is made clear.
Illustrative (synthetic) example — financial services
We have set a group climate objective for our lending and investment portfolio, with 2023 as the reference year and 2040 as the target year. The aim is expressed as an intensity measure for financed emissions, while also tracking an absolute reduction for the portfolio overall, and it is designed to support a net-zero pathway consistent with the Paris Agreement.
- Our milestone dates are 2027 and 2032, both compared with the 2023 reference year.
- By 2027 we plan to reduce portfolio emissions intensity by 18% and total financed emissions by 12%; by 2032 the intended reductions are 40% and 28% respectively.
- The scope includes corporate lending and listed equity holdings managed by our group, excluding client assets where we act only as custodian.
This example illustrates how a financial reporter can explain a climate target for a portfolio using both total and per-unit measures, while identifying the base year, the final date, interim milestones, the business area covered, and the international agreement connection. The figures are internally consistent and purely illustrative.
Unternehmensberichte
Wie Unternehmen S2-33 in der Praxis berichten
Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.
SITC International Holdings Company Limited
Water Transportation · Hong Kong · 2025
SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides a clear base year for its emissions data as 2021, specifically for scope 1 and 2 emissions (p.106). The report also references alignment with the Paris Agreement emission reduction curves, indicating an update to its emission reduction targets based on this international framework (p.77). However, the report lacks explicit disclosure on whether targets are expressed on an absolute or intensity basis, interim milestones, organisational scope, and the target period, while the metric used to set targets is mentioned but not clearly defined (p.197).
Chunghwa Telecom Co., Ltd.
Telecommunication Services · Taiwan · 2025
Chunghwa Telecom Co., Ltd.’s 2025 Sustainability Report provides absolute targets for GHG emission reductions with a base year of 2020, reporting actual emissions of 681.3 thousand for Scope 1 and 2 (p.37), and sets a target to reduce electricity consumption by 216 million kWh by 2030 compared to 2020 levels (p.34). The report includes partial information on interim milestones and target periods related to climate resilience products and services but lacks clear headline values for these (pp.34-36). Notably, there is no evidence of linkage to international agreements, organisational scope, or specific target metrics within the report.
Hyundai Engineering & Construction Co.,Ltd.
Construction and Engineering · South Korea · 2025
Hyundai Engineering & Construction Co., Ltd.'s 2025 Sustainability Report provides a base year value for non-renewable energy consumption in 2019, reported in MWh on page 50. The report includes some contextual references to climate-related targets and plans, such as mentions of target metrics on page 142 and climate-related transition plans on pages 41-42, but these disclosures are unclear and lack specific details. Notably, the report does not provide clear information on absolute versus intensity basis, interim milestones, target periods, organisational scope, or a narrative item related to the disclosure.
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Ausprobieren
Wie bereite ich s2-33 vor?
Welche Daten muss ich erheben?
Wo finde ich ein Beispiel aus einem echten Bericht?
Welche Fehler sollte ich vermeiden?
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Szenarien zum Durcharbeiten
A group sets a 2035 emissions goal for its own operations, but the draft note only says the target is to 'cut emissions' and does not say whether that is measured as a total amount or per unit of output. The same draft also leaves out whether the target covers the whole group or only selected sites.
FWhat should the preparer check before signing off this target description?
Musterantwort anzeigen →Antwort ausblenden ↑
The description should make clear the measurement basis being used, and it should also state which parts of the business are included. If the target is framed as a total reduction, that should be clear; if it is framed against activity or output, that should be clear too. The organisational boundary should not be left vague, because readers need to know whether the target applies to the whole group or only part of it.
Warum das wichtig ist · A target description needs enough context for readers to understand both how it is measured and which entities or operations it covers.
A company has set a climate target against 2022 performance, but the draft report only gives the end date and the headline percentage change. It does not say what starting point the target is measured from, or how the target links to the wider climate pathway the company says it follows.
FWhat missing details matter here?
Musterantwort anzeigen →Antwort ausblenden ↑
The preparer should add the starting reference point used for the target and explain how the target connects to the broader climate pathway or external framework the organisation says it is aligned with. Without the starting point, the reader cannot tell what the change is measured against. Without the link to the wider pathway, the reader cannot see how the target fits into the organisation’s stated climate approach.
Warum das wichtig ist · A target should be anchored to a clear starting point and, where relevant, connected to the wider climate framework it is meant to support.
A preparer drafts a net-zero plan with a final date in 2040 and one interim checkpoint in 2030. The note says the company will 'make progress along the way' but does not spell out the intermediate steps or the specific milestones that management will use to track delivery.
FHow should the preparer treat the interim steps in the disclosure?
Musterantwort anzeigen →Antwort ausblenden ↑
The disclosure should set out the milestones or interim targets that sit between today and the final date. A general statement about progress is not enough on its own, because readers need to see the planned stepping stones that show how the organisation expects to move toward the end target.
Warum das wichtig ist · Where a long-term target is disclosed, the path to it should be broken into clear interim checkpoints or milestones.
A business reports a 2030 target to reduce emissions from its manufacturing sites, but the draft note does not say what the target is trying to achieve in practical terms beyond the percentage cut. It also omits the target metric, so readers cannot tell whether the figure is tonnes, intensity, or another measure.
FWhat should the preparer make explicit in the final wording?
Musterantwort anzeigen →Antwort ausblenden ↑
The disclosure should state the aim of the target in plain business terms and identify the metric used to track it. The objective tells readers what the organisation is trying to achieve, while the metric tells them how performance will be measured. If either is missing, the target is too vague to understand properly.
Warum das wichtig ist · A target needs both a clear purpose and a clear measure so readers can understand what success looks like.
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
s2-33
innerhalb von IFRS S2: Climate-related Disclosures
Verwandtes & Entdecken
Climate-related risks and opportunities → KarteIdentification inputs and industry topics → KarteObjective →Business model and value chain impact → KarteStrategy response and transition plan → Karte
Alle Offenlegungen durchsuchen →
Mehr in IFRS S2 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
FAQ
Fragen, die diese Seite beantwortet
How do I use the s2-33 page to draft the disclosure from scratch?+−
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints list. The page also gives draft-output ideas, narrative starters and a content-index line you can adapt into your own draft.
What data do I need to collect for s2-33 before I start writing the disclosure?+−
The page says to prepare reporting basis, reference year, agreement alignment, progress checkpoints, target statement, entity coverage, measurement metric and target timeframe. Use those as your data checklist before drafting.
How should I set the scope and methodology for the s2-33 disclosure?+−
Use the page’s preparation section and the datapoints list to define the reporting basis, entity coverage, measurement metric and reference year. That gives you the core scope and method inputs before you turn the data into narrative.
Who should own the inputs for s2-33 in practice?+−
The page is useful for splitting ownership across sustainability, HR or other data owners because it tells you exactly which datapoints to prepare. Assign each item in the checklist to the person who can evidence it and explain the method.
What should go into the evidence pack for s2-33 assurance?+−
The page includes an evidence pack with five items and a separate set of five assurance claims to verify. Use those together so each claim has a clear claim, risk and evidence trail.
What are the main assurance checks I should be ready for on s2-33?+−
The page highlights five assurance claims to verify, each framed around claim, risk and evidence. Build your file so a reviewer can trace the reported figure or statement back to source support without having to chase missing context.
What are the common mistakes people make when preparing s2-33?+−
The page lists common reporting gaps and mistakes, so it is designed to help you spot weak points before sign-off. Use it as a pre-submission check against your draft, workbook and evidence pack.
How do I use the Prep & Assurance workbook for s2-33?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf. Use the workbook to organise the datapoints, evidence and assurance checks, then use the PDF as a quick reference.
What can I take from the synthetic example disclosures for s2-33?+−
The page includes synthetic illustrative examples, including a quantitative table, to show how the disclosure can be presented. Treat them as formatting and drafting aids only, not as real-world benchmarks.
Is there a cross-framework reference I can use when working on s2-33 and ESRS E1?+−
Yes — the page notes ESRS E1 (Climate Change) as the closest ESRS correspondence. That can help you reuse data across frameworks, but the page does not say the requirements are identical.
Weitere Fragen, bei denen diese Seite hilft
What is the reporting basis I need to capture for s2-33?How do I choose the reference year for s2-33?What does agreement alignment mean in the s2-33 prep checklist?How do progress checkpoints fit into the s2-33 disclosure?What should the target statement include for s2-33?How do I define entity coverage for s2-33?What measurement metric should I use for s2-33?How do I set the target timeframe for s2-33?What should I put in the content-index line for the s2-33 draft?Where can I find real published report examples for s2-33?How do I make the s2-33 disclosure assurance-ready before review?What visualisation ideas does the s2-33 page suggest for the draft output?
Tiefer einsteigen · s2-33
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