Disclosure focus
This disclosure asks an organisation to explain the targets it has set for sustainability-related matters and how those targets are intended to be used over time. In practice, the report should make clear what the target is, what it covers, and how progress is being tracked so readers can understand whether the organisation is moving in a consistent direction.
The practical focus is on clarity and comparability over time. An organisation should show whether the target applies across the whole business or only to selected activities, sites or regions, and explain any changes in scope, methods or assumptions that could affect year-on-year comparison. The aim is to help users judge whether reported progress reflects a stable approach rather than a one-off or selectively reported result.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official IFRS source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
＋ Show s1-51-53 sub-elements (LRA working checklist)
State the starting point or reference period used for the target.
Check that the label and definition are accurate and fit for use.
Specify the measure that the target is built on.
Set out any interim steps or checkpoint targets along the way.
Report how actual results compare with the target.
Make clear whether the target is numerical or descriptive.
Identify the time span covered by the target.
Explain any changes made to the target, and why they were made.
Review the pattern of change over time.
How to prepare it
1Set the reporting boundary first. Decide which target or performance item you are covering, then pin down the time frame it relates to, including the starting reference point and the period the target runs over.
2Check the wording and meaning of each label before you draft. Make sure the name you use for the target, milestone, or performance measure matches the underlying business meaning, and that any definition is clear and consistent.
3Confirm the measure you are using for the target and gather the supporting records. If the target is expressed in numbers, collect the figures; if it is described in words, collect the source notes, approvals, or other evidence that supports the narrative.
4Map out any milestones or interim checkpoints and capture progress against them. Include the current position, what has been achieved so far, and how that compares with the target path.
5Record any changes to the target and explain why they happened. If the target has been revised, keep the earlier version, the updated version, and the reason for the change together so the history is clear.
6Review the full disclosure against the official source before finalising. Check that the trend story is complete, the figures or narrative are internally consistent, and nothing required has been left out or described in a way that could mislead.
Request the data
Request the target pack and tracking evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What target is in place, how was it set up, how has it been tracked over time, and what changed along the way?
Use your organisation’s own names for plans, KPIs, scorecards, dashboards, or business objectives first, then map them to the disclosure items. Keep the request in everyday internal language rather than framework wording, and check the source material before sign-off.
Weak request
Please provide the IFRS S1 target information, including the base year, target period, milestones, performance against target, revisions, and trend analysis.
Why it fails: It uses framework language that many teams do not use day to day, so the owner may not know which files or reports to pull. It also bundles several ideas without pointing to the internal plan, KPI, or dashboard that actually holds the evidence.
Better request
Please send the latest pack for [metric / plan name] showing the starting point, the target we are working to, any interim checkpoints, the latest progress view, and any changes made since it was first set. If the measure or definition has changed, please note when and why. A table or export from your usual report is fine.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain the basis used for the target by stating the starting point, the measure chosen to track it, how any interim checkpoints are defined, and whether the aim is expressed numerically or in descriptive terms.
Context note
Set out what the figures mean by linking the target period, the starting benchmark and the current result, so readers can understand the intended direction of travel and the level of progress achieved.
Fluctuation statement
Describe any notable movement by pointing to changes in the underlying trend, the timing of milestone updates, and any revisions to the target together with the reasons given for those revisions.
Content index entry
s1-51-53 Targets and consistency over time — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
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.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The team chases the board pack owner instead of the business lead who actually holds the target file and supporting records.
Framework words, not business terms
People ask for the data using reporting jargon, so the operational team cannot match it to the labels they use day to day.
Scope not pinned down
The collector does not fix which business units, products, sites, or activities are in scope, so different teams send different populations.
Wrong time basis
The request mixes the reporting year with the target start date or review date, so the figures are pulled for the wrong period.
Counting methods get mixed
One source gives headcount while another gives full-time equivalent or another basis, and the team combines them as if they were the same measure.
Source labels are lost
The original spreadsheet tabs, field names, or system codes are stripped out, making it hard to trace where each number came from.
Separate groups are merged
Targets for different regions, business lines, or target types are rolled into one file even though they should stay separate for review.
Evidence trail is incomplete
The pack is saved without the underlying extracts, version notes, or approval trail, so no one can show how the data was checked.
No sign-off record
The final dataset moves forward without a named reviewer confirming it, leaving no clear record of who accepted the figures.
Where judgement is often needed
Setting the starting point after a business change
If the group has bought, sold, or closed parts of the business, pick a starting point that matches the current operating perimeter and explain what changed, what was left out, and why the comparison still makes sense.
Using one business definition across different countries
Where local teams classify the same activity differently, choose one group-wide definition for the target, note any local exceptions, and explain how you kept the measure comparable across locations.
Deciding who sits just inside or just outside the target scope
For people, sites, products, or activities near the boundary, state the inclusion rule you used, describe any borderline cases, and explain the practical reason for that cut-off.
Choosing the timing basis for the target and progress updates
If the target is tracked on a calendar-year, financial-year, rolling, or project basis, say which timing basis you used, keep it consistent where possible, and explain any change in timing from one period to the next.
Balancing estimates against direct measurement
When full measurement is not available, use the best supportable estimate, say where it was needed, and explain the method, main assumptions, and any known limits on accuracy.
Handling rounding and small movements
If figures are rounded, apply the same rounding approach each period, make sure the rounded numbers still tell the same story as the underlying data, and explain any small differences caused by rounding.
Protecting privacy when the data set is too small
If disclosing a detailed split could identify individuals or sensitive groups, combine categories or present a higher-level view, and explain that the aggregation was chosen to protect confidentiality while keeping the target picture useful.
Explaining a change in the target itself
If the target, milestone, or performance measure is revised, state what changed, why the change was made, and how the revised version affects the comparison with earlier periods.
Keeping the trend line meaningful after a methodology update
If the way the target is measured changes over time, restate the earlier figures on the new basis where that can be done reliably, or explain why that is not possible and how you preserved a fair trend view.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — renewable power generation
We set a 2030 emissions-intensity goal against a 2022 baseline, and we checked that the label and definition are clear enough to show what is being measured and how. The target is a 40% cut in tonnes of CO2e per MWh by 2030, with checkpoints of 15% by 2025 and 28% by 2027; by year-end 2024 we had achieved a 12% reduction, so we were 3 percentage points behind the first checkpoint but still on track for the full-period aim.
- We use emissions intensity as the yardstick for the goal, and we describe it in plain language so users can see the scope and calculation basis.
- The original plan ran from 2022 to 2030, but we revised the end date to 2032 after adding a new asset class to the portfolio; the earlier milestones were also reset to keep the path realistic.
- Over the last three years the trend has improved from 100 in the baseline year to 94, then 90, then 88, showing steady progress even though the pace slowed in the latest period.
This synthetic example shows how to describe a target using a clear baseline, a plain-language check on the label and definition, the metric used, interim checkpoints, current progress, whether the target is numeric or narrative, the time horizon, any later changes to the plan and why they happened, and the direction of travel over time.
Illustrative (synthetic) example — specialist food manufacturing
We track a water-use goal from a 2021 starting point, and we reviewed the wording to make sure the measure is described clearly and consistently for readers. The aim is a 25% reduction in litres per tonne by 2028, with interim steps of 10% by 2024 and 18% by 2026; by the end of 2024 we had reached an 11% reduction, which put us slightly ahead of the first step.
- The measure is litres of water per tonne of product, and that is the basis we use to judge progress against the plan.
- The target was first set for 2028, then amended to 2029 after a major plant upgrade changed the production mix; the interim dates were adjusted for the same reason.
- The pattern has moved from 100 in the starting year to 96, then 91, then 89, so the line is improving overall even though the latest year was a smaller gain than the one before.
This synthetic example shows how to explain a target using a starting point, a plain-language check on the measure description, the metric chosen, staged milestones, current delivery against the plan, whether the aim is numerical or descriptive, the end date, later changes and the reasons for them, and the overall trend across several years.
How companies report S1-51-53 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Brambles Limited
Solid Waste Management Utilities · Australia · 2025
Brambles Limited’s FY25 Annual Report provides clear coverage of the base year for its climate-related targets, identified as 2020, and specifies the target metric used to set and monitor progress against these targets (p.92). The report includes some related context on performance against targets and trend analysis but does not clearly disclose detailed performance data or trend evaluations (pp.82, 92). Notably, the report lacks explicit information on interim milestones, target periods, quantitative versus qualitative target distinctions, and any revisions to targets or their reasons.
Hang Lung Properties Limited
Real Estate · Hong Kong · 2025
Hang Lung Properties Limited’s Sustainability Report 2025 provides evidence on the metric used to set and monitor progress towards climate-related targets (p.220) and includes performance against each target with an analysis of trends or changes (p.234). There is some related context on interim milestones to monitor progress towards strategic goals, but it is not clearly disclosed as a formal interim target (p.197). Notably, the report lacks explicit information on the base year or base period, target period, any revisions to targets and their reasons, and quantitative or qualitative descriptions of the targets.
Kasikornbank Public Company Limited
Banks / Diverse Financials / Insurance · Thailand · 2025
Kasikornbank Public Company Limited’s 2025 Sustainability Report includes a clear reference to a base year of 2020 and a long-term target set for 2030, as noted on page 80. There is some discussion related to interim targets and measurement plans on page 95, but this is not presented as a definitive disclosure. The report does not provide information on the metric used for the target, performance against the target, target period, target revisions, or trend analysis.
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Check your understanding
Scenarios to work through
A group set a five-year emissions goal two years ago using 2022 as the starting point. This year, the sustainability team wants to restate the starting point because a business unit was sold and the original figure now looks less comparable.
QShould the report keep the original starting point, or can it switch to a new one without explanation?
Reveal model answer →Hide answer ↑Keep the original starting point if it still supports a fair comparison over time. If the starting point is changed, explain what changed and why the new basis gives a better view of progress; do not leave readers guessing about the shift.
Why this matters · When a target basis changes, explain the reason so readers can still compare progress sensibly over time.
A company has a headline target to cut water use by 30% by 2030, but the draft report only says the target exists. The team also has quarterly checkpoints and a year-end result, yet these are scattered across internal slides and not linked in the draft.
QWhat should the preparer do about the target wording and the progress information before sign-off?
Reveal model answer →Hide answer ↑Bring the target description together so it shows the measure being tracked, the time horizon, any interim checkpoints, and how current performance compares with the plan. If the target is numeric or descriptive, make that clear in plain language and keep the progress update tied to the same measure.
Why this matters · A target disclosure should let readers see what is being tracked, when it is due, and how current progress lines up with it.
A business has changed the way it measures employee training completion. Last year it counted attendance; this year it counts only completed assessments, which lowers the reported rate from 92% to 78%. The draft report shows both years side by side without comment.
QHow should the preparer handle the year-on-year comparison?
Reveal model answer →Hide answer ↑Do not present the figures as if they are directly comparable unless the change in method is explained. State that the measurement basis changed, describe the new approach, and explain the effect on the trend so readers understand whether the movement reflects real performance or a reporting change.
Why this matters · If the measurement basis changes, the trend needs context so readers can tell operational movement from a reporting change.
A target to reduce packaging waste was revised mid-year after a supplier exit made the original plan unrealistic. The draft mentions the new target but leaves out the fact that the old one was replaced and why the revision happened.
QWhat should the preparer include about the revision?
Reveal model answer →Hide answer ↑Set out that the target was revised, identify what changed, and explain the reason for the revision. The report should make clear how the new target relates to the earlier one so the reader can follow the continuity of the plan over time.
Why this matters · When a target is updated, the report should show both the change and the reason behind it.
Framework references
Relevant IFRS / ISSB requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
IFRS / ISSB
s1-51-53
within IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
Open official source →Related & explore
FAQ
Questions this page answers
How do I use the s1-51-53 page to prepare a draft disclosure from scratch?+−
Start with the plain-language explainer and the step-by-step preparation section, then work through the datapoints to prepare and the draft-output section. The page is designed to help you turn source data into a first draft, not to replace your own reporting judgement.
What data do I need to gather for s1-51-53 before I can draft the disclosure?+−
The page says to prepare the baseline period, label and meaning check, target metric basis, interim target steps, target progress status, target type, target timeframe, target changes log, and a progress trend review. Use those items as your data checklist before drafting.
How should I set the scope and methodology for the s1-51-53 disclosure?+−
Use the page’s preparation section and the datapoints list to define the baseline period, the metric basis, and how progress will be assessed over time. The page is meant to help you make those choices explicit so the disclosure is internally consistent.
Who should own the inputs for s1-51-53 in practice?+−
The page is set up for a sustainability/ESG manager, HR or data owner, and assurance reviewer to work from the same checklist. In practice, assign ownership for each datapoint and evidence item so the draft can be checked and signed off efficiently.
What evidence should I keep ready for assurance on s1-51-53?+−
The page includes six assurance claims to verify and an evidence pack with five items for assurance readiness. Use those sections to build a file that links each claim to the supporting evidence before review.
What are the common mistakes to avoid when completing s1-51-53?+−
The page lists common reporting gaps and mistakes, so use that section as a pre-submission check. It is especially useful for spotting missing datapoints, weak explanations, or inconsistencies between the narrative and the underlying data.
How do I use the Prep & Assurance workbook for s1-51-53?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the datapoints, evidence, and assurance checks, then use the PDF as a quick reference during drafting and review.
How do I turn the s1-51-53 data into a draft narrative and visuals?+−
The draft-output section gives visualisation ideas, narrative starters, and a content-index line. Use those prompts to convert your checked data into a readable draft without having to invent the structure yourself.
Can I use the company-report examples on the s1-51-53 page as a model for my own disclosure?+−
Yes, the page’s 'From company reports' table points you to real published reports where the topic is disclosed. Treat them as practical references for style and presentation, while keeping your own data, scope, and wording specific to your company.
How does the s1-51-53 page relate to ESRS 2, and can I reuse the same data?+−
The page says the closest ESRS correspondence is ESRS 2 (General Disclosures). You can reuse the underlying data where it fits your reporting needs, but the page does not say the requirements are identical.
What should I check in the target changes log for s1-51-53?+−
The page includes a target changes log as one of the datapoints to prepare, so use it to track any changes to the target over time. That helps you explain what changed and keeps the draft aligned with the latest position.
More questions this page can help with
s1-51-53 disclosure checklist for sustainability managers1-51-53 baseline period and target metric basis how to prepares1-51-53 interim target steps and progress trend review templates1-51-53 evidence pack for assurance readinesss1-51-53 common reporting gaps and mistakes to avoids1-51-53 Prep & Assurance workbook download how to uses1-51-53 printable Library Card pdf what is it fors1-51-53 draft narrative starters and content index lines1-51-53 synthetic illustrative example disclosure tables1-51-53 from company reports examples where topic is discloseds1-51-53 ESRS 2 correspondence data reuses1-51-53 assurance claims to verify claim risk evidence
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