Skip to the disclosure focus

Disclosure LibraryPractitioner guidance for every reporting disclosure

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 30(b)–(c)

Time horizons

Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official IFRS Foundation source.

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.

Open official IFRS Foundation source ↗ Share

Published passport

Last reviewed 2026-07-30
RK Reviewed by 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 educational guidance · Not issued or endorsed by IFRS Foundation

Standard

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

Paragraph 30(b)–(c) · Issued 2023 · Effective from 1 January 2024

Effective

2024-01-01

Official source: Open ↗

Last reviewed

2026-07-30

LRA educational guidance · Not issued or endorsed by IFRS Foundation

To prepare this disclosure
3LRA preparation fields 5claims to verify 1evidence areas

Disclosure focus

This disclosure requires item-level horizon information for the effects of each sustainability-related risk and opportunity and entity-level definitions of short, medium and long term linked to strategic-planning horizons. It does not require one horizon per item or separate definitions as three independent datapoints.

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
Horizon(s) for each risk or opportunity Specify all short-, medium- or long-term horizons over which effects could occur. Current approved records and review evidence supporting horizon(s) for each risk or opportunity. Sustainability reporting / relevant process owner
Definitions of short, medium and long term Explain the periods or boundaries used. Current approved records and review evidence supporting definitions of short, medium and long term. Sustainability reporting / relevant process owner
Link to strategic planning horizons Explain how definitions link to planning horizons used for strategic decision-making. Current approved records and review evidence supporting link to strategic planning horizons. Sustainability reporting / relevant process owner
＋ Show s1-30-b-c sub-elements (LRA working checklist)

How to prepare it

Start with the paragraph 30(a) risk/opportunity list.
Assess when effects could occur, including multiple horizons.
Define short, medium and long term.
Link definitions to strategic decision-making planning horizons.
Check consistency with related strategy and financial-effects disclosures.
Retain supporting planning and assessment evidence.

Request the data

Request the disclosure evidence

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

For each sustainability-related risk and opportunity, provide all applicable short-, medium- or long-term horizons over which its effects could occur and the supporting assessment. Also provide the entity’s definitions of short, medium and long term and explain their link to strategic-planning horizons.

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

Better request

For each sustainability-related risk and opportunity, provide all applicable short-, medium- or long-term horizons over which its effects could occur and the supporting assessment. Also provide the entity’s definitions of short, medium and long term and explain their link to strategic-planning horizons.

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

Map every material risk and opportunity to all applicable horizons of effects; define short, medium and long term; explain the link between those definitions and strategic-planning horizons.

Context note

Apply IFRS S1.30(b)–(c) 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-b-c — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.

Free · Community members
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 ↧

Assurance readiness

For each claim, check the evidence

Claim Risk Evidence to check
All material risks/opportunities have applicable horizon(s).The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Effects, not management actions or identification dates, drive timing.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Short/medium/long term are defined.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Definitions link to strategic-planning horizons.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Multi-horizon effects and material changes are not obscured.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

One horizon per matter.
Timing of response instead of effect.
Horizon labels undefined.
Definitions not linked to strategic planning.
Different labels used inconsistently.
Capital cycle treated as separate datapoint.
Opportunity horizons omitted.
✓ LRA AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Ask the Study Studio AI Assistant about this disclosure

Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.

Try How do I prepare s1-30-b-c? What data do I need to collect? What mistakes should I avoid?
2 free answers

Framework references

Relevant IFRS / ISSB requirements and related disclosures

Available framework references and nearby disclosures relevant to preparing this requirement.

IFRS / ISSB

s1-30-b-c

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

Open official source →

Related & explore

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

More in IFRS S1 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · s1-30-b-c

Learn to prepare this disclosure end-to-end

This guide covers one requirement. The IFRS S1 & S2 Reporting course walks the full ISSB workflow — governance, strategy, risk management and metrics — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the IFRS S1 & S2 course →
How this library is built 312 published reports indexed 63,171 pages with page-level citations 272 practitioner-built Disclosure Cards
/en/knowledge-hub/disclosure-cards/s1-30-b-c/