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IFRS S2: Climate-related Disclosures·Paragraph 6(a)

Oversight by governance bodies or individuals

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.

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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 S2: Climate-related Disclosures

Paragraph 6(a) · 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 7Nachweisbereiche

Kern der Offenlegung

The objective of climate-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures the entity uses to monitor, manage and oversee climate-related risks and opportunities.

This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities and to explain the governance arrangements supporting that oversight.

The disclosure covers how climate responsibilities are reflected in applicable governance documents and policies; how appropriate skills and competencies are determined or developed; how and how often the responsible body or individual is informed; how climate-related risks and opportunities are taken into account in oversight of strategy, major transactions and risk management processes and related policies, including trade-offs; and how climate-related targets, progress and related remuneration metrics are overseen.

Where climate and other sustainability-related matters are overseen on an integrated basis, the entity should avoid unnecessary duplication in accordance with IFRS S2.7.

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Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Have we identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities? Can we explain how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies? Can we explain how they determine whether appropriate skills and competencies are available or will be developed? Can we explain how and how often they are informed? Can we explain how they take climate-related risks and opportunities into account when overseeing strategy, major transactions and risk management processes and related policies, including whether they considered associated trade-offs? Can we explain how they oversee target-setting and monitor progress, including whether and how related performance metrics are included in remuneration policies? Have we considered whether an integrated disclosure under IFRS S2.7 would avoid unnecessary duplication?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Responsible governance body(s) or individual(s)	Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles.	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 for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other 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 to oversee strategies designed to respond to climate-related risks and opportunities.	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 climate-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 the body(s) or individual(s) takes climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions, and risk management processes and related policies, including whether it considered 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 the body(s) or individual(s) oversees the setting of climate-related targets and monitors progress towards them, 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

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Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.

Gather the applicable terms of reference, mandates, role descriptions and related policies and map the climate-related responsibilities stated in those documents.

Document how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed.

Document how and how often each responsible body or individual is informed, using actual papers, reporting routes, meetings and information flows.

Document how climate-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including any associated trade-offs considered.

Document how the body(s) or individual(s) oversees target-setting and monitors progress and whether and how related performance metrics are included in remuneration policies.

Separate governance oversight under IFRS S2.6(a) from management’s role under IFRS S2.6(b).

Where governance is integrated across climate and other sustainability topics, apply IFRS S2.7 to avoid unnecessary duplication.

Reconcile the disclosure with current governance documents, meeting records, target papers and remuneration policies before sign-off.

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 for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.

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

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Methodenhinweis

Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Explain how their responsibilities are reflected in applicable governance documents and policies. Explain how they determine whether appropriate skills and competencies are available or will be developed. Explain how and how often they are informed. Explain how they take climate-related risks and opportunities into account in overseeing strategy, major transactions and risk management processes and related policies, including trade-offs. Explain how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. How to prepare it

Kontexthinweis

Apply IFRS S2.6(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
We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and 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 explained how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
We explained how they determine whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and 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 explained how and how often they are informed about climate-related risks and 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 explained how they take climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including whether they considered associated 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.
We explained how they oversee climate-related target-setting and progress and whether and how related performance metrics are included in remuneration policies.	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

Governance structure and records identifying all responsible governance body(s) or individual(s).Applicable terms of reference, mandates, role descriptions and related policies.Skills matrices, evaluations, development plans, recruitment criteria, training records or adviser arrangements supporting the competency determination process.Board or committee calendars, agendas, information packs, dashboards and minutes showing how and how often the responsible body or individual is informed.Strategy, investment, transaction and risk management papers showing how climate-related risks and opportunities and associated trade-offs were considered.Target-setting papers, progress reports, remuneration policies and evidence showing whether and how related performance metrics are included.Integrated-governance mapping where IFRS S2.7 is applied.

Häufige Lücken in der Berichterstattung

Only one committee is named even though oversight is shared between several governance bodies or individuals.

The responsible body is identified, but climate-related responsibilities are not shown in the applicable governance documents and policies.

A charter approval date is disclosed instead of explaining the assigned responsibilities.

Training attendance is disclosed without explaining how the body determines whether appropriate skills and competencies are available or will be developed.

The disclosure states how often updates are provided but not how the body or individual is informed.

The reporting cadence of a management committee is presented as though it were the cadence of the board or governance body.

The strategy disclosure omits decisions on major transactions, risk management processes or related policies.

Trade-offs associated with climate-related risks and opportunities are not addressed.

Target oversight is described, but monitoring of progress is omitted.

The disclosure says climate is linked to remuneration but does not explain whether and how related performance metrics are included in remuneration policies.

Management’s operational role is combined with governance oversight without distinguishing IFRS S2.6(a) from 6(b).

Separate climate governance text duplicates an existing integrated sustainability-governance disclosure without applying IFRS S2.7.

Boilerplate states that the board oversees climate matters but does not address the specified elements in paragraph 6(a).

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