Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official IFRS Foundation source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Sustainability-related risk or opportunity | Describe each risk or opportunity that could reasonably be expected to affect the entity’s prospects. | Current approved records and review evidence supporting sustainability-related risk or opportunity. | Sustainability reporting / relevant process owner |
| Effect on prospects — supporting field | Explain why the matter could affect cash flows, access to finance or cost of capital over the short, medium or long term. | Current approved records and review evidence supporting effect on prospects — supporting field. | Sustainability reporting / relevant process owner |
| Risk or opportunity classification — supporting field | Distinguish risks from opportunities using official terminology. | Current approved records and review evidence supporting risk or opportunity classification — supporting field. | Sustainability reporting / relevant process owner |
| Relevant business model or value-chain context — supporting field | Add only where needed to make the matter entity-specific; detailed effects belong under paragraph 32. | Current approved records and review evidence supporting relevant business model or value-chain context — supporting field. | Sustainability reporting / relevant process owner |
How to prepare it
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
Professional preparation tools for s1-30-a — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Risks and opportunities meet the prospects test. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Risks are distinguished from opportunities. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Descriptions are entity-specific and not generic topics. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Materiality and aggregation are appropriately applied. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The matters connect to the related strategy disclosures. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
Evidence pack to prepare
Common reporting gaps
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Framework references
Relevant IFRS / ISSB requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
IFRS / ISSB
s1-30-a
within IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information
Related & explore
More in IFRS S1 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · s1-30-a
Learn to prepare this disclosure end-to-end
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