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

Management’s role in climate-related governance

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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

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(b) · Issued 2023 · Effective from 1 January 2024

Gültig ab

2024-01-01

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Zuletzt geprüft

2026-07-30

LRA-Lehrmaterial · Nicht von IFRS Foundation herausgegeben oder gebilligt

Für diese Offenlegung

4LRA preparation fields 4zu 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 explain management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities.

The entity states whether that role is delegated to a specific management-level position or management-level committee and, if so, explains how oversight is exercised over that position or committee. It also states whether management uses controls and procedures to support climate oversight and, if so, explains how those controls and procedures are integrated with other internal functions.

The disclosure should describe the entity’s actual management arrangements. It should not be replaced by a description of the sustainability-reporting workflow, data collection controls or pre-publication review process.

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Can we describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities? Is that role delegated to a specific management-level position or management-level committee? If so, can we identify it and explain how oversight is exercised over it? Does management use controls and procedures to support climate oversight? If so, can we describe them and explain how they are integrated with other relevant internal functions? Have we separated management’s role from governance-body oversight under IFRS S2.6(a) and from the reporting-preparation workflow? Have we considered an integrated disclosure under IFRS S2.7?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Management’s role	Describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities.	Current approved records and review evidence supporting management’s role.	Sustainability reporting / relevant process owner
Delegation and oversight	State whether the role is delegated to a specific management-level position or management-level committee. If it is delegated, identify that position or committee and explain how oversight is exercised over it.	Current approved records and review evidence supporting delegation and oversight.	Sustainability reporting / relevant process owner
Management controls and procedures	State whether management uses controls and procedures to support the oversight of climate-related risks and opportunities and describe those controls and procedures where applicable.	Current approved records and review evidence supporting management controls and procedures.	Sustainability reporting / relevant process owner
Integration with other internal functions	If management uses such controls and procedures, explain how they are integrated with other relevant internal functions.	Current approved records and review evidence supporting integration with other internal functions.	Sustainability reporting / relevant process owner

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So bereiten Sie es vor

Identify management’s actual role in monitoring, managing and overseeing climate-related risks and opportunities.

Determine whether the role is delegated to a specific management-level position or management-level committee.

If delegation exists, identify the position or committee and document how oversight is exercised over it.

Determine whether management uses controls and procedures to support climate oversight and describe those arrangements.

Where such controls and procedures are used, document how they are integrated with other relevant internal functions.

Separate the management role from governance-body oversight under IFRS S2.6(a), the overall risk management integration requirement under IFRS S2.25(c), and controls used only to prepare the sustainability disclosure.

Gather current role descriptions, committee terms, delegation records, process documents, meeting papers and operating evidence.

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

Check the final disclosure directly against IFRS S2.6(b)(i)–(ii).

Daten anfordern

Request the disclosure evidence

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Please provide the current documentation for [reporting period] showing: management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities; whether the role is delegated to a specific management-level position or management-level committee and, if so, the identity and responsibilities of that position or committee; how oversight is exercised over the delegated position or committee; whether management uses controls and procedures to support climate oversight and, if so, what those controls and procedures are; and how those controls and procedures are integrated with other relevant internal functions. Please attach the relevant organisation charts, role descriptions, committee terms, delegation documents, process maps, control documentation, meeting papers and evidence showing that the arrangements operated during the reporting period.

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

Describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities. State whether the role is delegated to a specific management-level position or management-level committee and, if so, identify it and explain how oversight is exercised over it. State whether management uses controls and procedures to support climate oversight and, if so, describe how they are integrated with other relevant internal functions. How to prepare it

Kontexthinweis

Apply IFRS S2.6(b) 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
The disclosure addresses management’s role accurately and completely.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
The disclosure addresses delegation and oversight accurately and completely.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
The disclosure addresses management controls and procedures accurately and completely.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
The disclosure addresses integration with other internal functions accurately and completely.	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

Current organisation chart and governance structure showing relevant management-level positions and committees.Role descriptions and terms of reference for the specific management-level position or management-level committee.Delegation documents, responsibility matrices or approval records where management’s role is delegated.Governance papers, reporting arrangements and minutes showing how oversight is exercised over the delegated position or committee.Management control and procedure documentation supporting oversight of climate-related risks and opportunities.Process maps and operating evidence showing integration with other relevant internal functions.Records showing that the disclosed arrangements operated during the reporting period.

Häufige Lücken in der Berichterstattung

The disclosure describes the climate-reporting workflow rather than management’s role in climate governance.

A board or board committee is incorrectly identified as a management-level committee.

A sustainability manager or data owner is named without establishing that the role is management-level.

The disclosure assumes that management’s role is delegated but does not state whether delegation actually exists.

A delegated position or committee is identified, but the disclosure does not explain how oversight is exercised over it.

A reporting or data-control procedure is presented as though it were a control supporting climate oversight.

Management controls and procedures are described, but their integration with other relevant internal functions is not explained.

Finance, risk, audit and operations are merely listed without explaining how controls and procedures are integrated with them.

Internal audit’s independent assurance role is incorrectly described as management ownership of a control.

Integration into overall risk management under IFRS S2.25(c) is treated as a substitute for internal-function integration under IFRS S2.6(b)(ii).

Governance-body oversight under paragraph 6(a) and management’s role under paragraph 6(b) are merged into one unclear description.

The disclosure explains management’s role in setting targets even though it does not address the actual elements required by paragraph 6(b).

A generic statement that management oversees climate matters is provided without delegation, oversight or control information.

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