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.
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 |
|---|---|---|---|
| Named governance lead | 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 |
| Role mandate date | 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 |
| Targets and pay oversight | 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 |
| Board update 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 and risk role | 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 |
| Skills review process | 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 |
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.
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Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungstools für s2-6-a — kostenlos mit bestätigtem E-Mail-Zugang. Geben Sie den einmalig zugesandten Code ein und nutzen Sie 24 Stunden lang Downloads, Berichtslinks und den Knowledge Hub AI Assistant.
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
Häufige Lücken in der Berichterstattung
Unternehmensberichte
Wie Unternehmen S2-6-a in der Praxis berichten
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Eigenen Text prüfen
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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
s2-6-a
innerhalb von IFRS S2: Climate-related Disclosures
Guides that settle this question
Verwandtes & Entdecken
Mehr in IFRS S2 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Mehr erfahren · s2-6-a
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