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 |
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.
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 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 |
|---|---|---|
| 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
Ask the Study Studio AI Assistant about this disclosure
Get practical answers for your reporting context. Your first two answers are free — confirm your email to continue without a limit for 24 hours.
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
Related & explore
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 →