Kern der Offenlegung
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.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle IFRS Foundation-Quelle heran.
Vorbereiten
Was vor dem Entwurf zu sammeln ist
Haken Sie jedes Feld ab, sobald der Nachweis vorliegt. Eigner sind die Teams, bei denen die Quelldateien üblicherweise liegen.
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Named governance lead
Sustainability reporting / relevant process ownerIdentify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles.
Nachweise Current approved records and review evidence supporting responsible governance body(s) or individual(s).
Achten Sie auf The published response for named governance lead is incomplete or does not match the supporting records.
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Role mandate date
Sustainability reporting / relevant process ownerExplain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies.
Nachweise Current approved records and review evidence supporting responsibilities in governance documents.
Achten Sie auf The published response for role mandate date is incomplete or does not match the supporting records.
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Targets and pay oversight
Sustainability reporting / relevant process ownerExplain 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.
Nachweise Current approved records and review evidence supporting skills and competencies.
Achten Sie auf The published response for targets and pay oversight is incomplete or does not match the supporting records.
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Board update frequency
Sustainability reporting / relevant process ownerExplain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities.
Nachweise Current approved records and review evidence supporting information flow and frequency.
Achten Sie auf The published response for board update frequency is incomplete or does not match the supporting records.
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Strategy and risk role
Sustainability reporting / relevant process ownerExplain 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.
Nachweise Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.
Achten Sie auf The published response for strategy and risk role is incomplete or does not match the supporting records.
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Skills review process
Sustainability reporting / relevant process ownerExplain 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.
Nachweise Current approved records and review evidence supporting targets, progress and remuneration.
Achten Sie auf The published response for skills review process is incomplete or does not match the supporting records.
Bevor Sie beginnen
- 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?
So bereiten Sie es vor
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.
Bessere Anfrage
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.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
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.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Laden Sie Vorbereitungshilfen für s2-6-a nach kostenloser E-Mail-Bestätigung 24 Stunden lang herunter. Links zu Originalberichten bleiben öffentlich zugänglich.
Prüfen
Prüfen Sie zu jeder Aussage die Nachweise
We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise 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.
Risiko The published response does not support this human-reviewed assurance check.
Zu prüfende Nachweise Trace the statement to current approved records and the official IFRS source.
Vorzubereitendes Nachweispaket
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).
Echte Berichte
How 3 companies report it
Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.
SITC International Holdings Company Limited
Exact
WuXi Biologics (Cayman) Inc.
Partial
Hyundai Engineering & Construction Co.,Ltd.
Partial| Feld | SITC International Holdings Company Limited | WuXi Biologics (Cayman) Inc. | Hyundai Engineering & Construction Co.,Ltd. |
|---|---|---|---|
| Named governance lead | Nicht gefunden | Nicht gefunden | Nicht gefunden |
| Role mandate date | Nicht gefunden | Teilweise | Teilweise |
| Targets and pay oversight | Nicht gefunden | Teilweise | Teilweise |
| Board update frequency | Teilweise | Nicht gefunden | Teilweise |
| Strategy and risk role | Nicht gefunden | Teilweise | Teilweise |
| Skills review process | Nicht gefunden | Nicht gefunden | Nicht gefunden |
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Eigenen Text prüfen
Fügen Sie ein oder zwei Absätze ein. Der Ausschnitt wird nur für diese Prüfung verwendet und nicht in Ihrer Unterhaltung gespeichert.
Der Vergleich nutzt Beispiele auf dieser Karte, nicht deren Häufigkeit im Berichtskorpus.
Hinweis, keine Prüfungssicherheit
Verweise auf das Rahmenwerk
Einschlägige IFRS / ISSB-Anforderungen und verwandte Offenlegungen
IFRS / ISSB
s2-6-a
innerhalb von IFRS S2: Climate-related Disclosures
Guides that settle this question
Verwandtes & Entdecken
Mehr in IFRS S2 →Gesamten Katalog durchsuchen →Alle Offenlegungen durchsuchen →