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ISSB Training Partner IFRS S1 · General Requirements for Disclosure of Sustainability-related Financial Information · Paragraph 30(a)

Sustainability-related risks and opportunities

s1-30-a · mandatory · metrics + narrative

This disclosure requires an entity-specific description of sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects. It does not require a formal impact pathway, a mandatory monetary estimate, a sustainability-theme label or a fixed value-chain tag for every matter.

Legal status

IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

Start preparing ↓ Official IFRS Foundation source ↗

Disclosure focus

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official IFRS Foundation source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Sustainability-related risk or opportunity

    Sustainability reporting / relevant process owner

    Describe each risk or opportunity that could reasonably be expected to affect the entity’s prospects.

    Evidence Current approved records and review evidence supporting sustainability-related risk or opportunity.

    Watch for The published response for sustainability-related risk or opportunity is incomplete or does not match the supporting records.

  • Effect on prospects — supporting field

    Sustainability reporting / relevant process owner

    Explain why the matter could affect cash flows, access to finance or cost of capital over the short, medium or long term.

    Evidence Current approved records and review evidence supporting effect on prospects — supporting field.

    Watch for The published response for effect on prospects — supporting field is incomplete or does not match the supporting records.

  • Risk or opportunity classification — supporting field

    Sustainability reporting / relevant process owner

    Distinguish risks from opportunities using official terminology.

    Evidence Current approved records and review evidence supporting risk or opportunity classification — supporting field.

    Watch for The published response for risk or opportunity classification — supporting field is incomplete or does not match the supporting records.

  • Relevant business model or value-chain context — supporting field

    Sustainability reporting / relevant process owner

    Add only where needed to make the matter entity-specific; detailed effects belong under paragraph 32.

    Evidence Current approved records and review evidence supporting relevant business model or value-chain context — supporting field.

    Watch for The published response for relevant business model or value-chain context — supporting field is incomplete or does not match the supporting records.

Before you start

  • Have we identified entity-specific sustainability-related risks and opportunities that could reasonably affect prospects? Are risks distinguished from opportunities? Is each description sufficiently specific, and is any supporting business-model, value-chain or financial linkage consistent with the related paragraph 32 and 34–40 disclosures?
＋ Show s1-30-a sub-elements (LRA working checklist)

How to prepare it

Apply the identification requirements in IFRS S1.54–55 and applicable Standards.
Determine which matters could reasonably affect prospects.
Apply materiality to information.
Draft entity-specific risk and opportunity descriptions.
Link to time horizons, business-model/value-chain effects, strategy responses and financial effects.
Avoid mandatory monetary, location or impact-pathway fields.
Review aggregation and connected information.

Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Please provide the current register of sustainability-related risks and opportunities that could reasonably affect the entity’s prospects. For each matter, include an entity-specific description, whether it is a risk or opportunity, why it could affect prospects, the relevant owner and links to the supporting assessment.

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

Better request

Please provide the current register of sustainability-related risks and opportunities that could reasonably affect the entity’s prospects. For each matter, include an entity-specific description, whether it is a risk or opportunity, why it could affect prospects, the relevant owner and links to the supporting assessment.

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

Describe each material sustainability-related risk or opportunity that could reasonably affect prospects, distinguish risks from opportunities and connect the description to the related strategy disclosures.

Context note

Apply IFRS S1.30(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

Download Centre

Preparation tools & forms

Download preparation tools for s1-30-a with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Risks and opportunities meet the prospects test.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Risks are distinguished from opportunities.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Descriptions are entity-specific and not generic topics.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • Materiality and aggregation are appropriately applied.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

  • The matters connect to the related strategy disclosures.

    Risk The published response does not support this human-reviewed assurance check.

    Evidence to check Trace the statement to current approved records and the official IFRS source.

Evidence pack to prepare

Common reporting gaps

  • Topic list instead of risks/opportunities.
  • Positive impact presented as opportunity.
  • Risk/opportunity not connected to prospects.
  • Mandatory monetary estimate presented as requirement.
  • Risk and opportunity combined.
  • Generic wording.
  • Every operational issue disclosed.
  • Detailed paragraph 32/34 information substituted for paragraph 30(a) description.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant IFRS / ISSB requirements and related disclosures

IFRS / ISSB

s1-30-a

within IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Open official source →

Guides that settle this question

Are IFRS S1 and IFRS S2 Mandatory? →Can One Climate Dataset Support UK SRS S2, IFRS S2, ESRS E1, TCFD and CDP? →Can One Dataset Support IFRS S1/S2, ESRS, GRI and CDP? →Choosing topics and metrics under IFRS S1 and S2 →

Related & explore

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture →Browse all disclosures →

More in IFRS S1 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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