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

Time horizons

s1-30-b-c · mandatory · narrative disclosure

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.

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.

  • Horizon(s) for each risk or opportunity

    Sustainability reporting / relevant process owner

    Specify all short-, medium- or long-term horizons over which effects could occur.

    Evidence Current approved records and review evidence supporting horizon(s) for each risk or opportunity.

    Watch for The published response for horizon(s) for each risk or opportunity is incomplete or does not match the supporting records.

  • Definitions of short, medium and long term

    Sustainability reporting / relevant process owner

    Explain the periods or boundaries used.

    Evidence Current approved records and review evidence supporting definitions of short, medium and long term.

    Watch for The published response for definitions of short, medium and long term is incomplete or does not match the supporting records.

  • Link to strategic planning horizons

    Sustainability reporting / relevant process owner

    Explain how definitions link to planning horizons used for strategic decision-making.

    Evidence Current approved records and review evidence supporting link to strategic planning horizons.

    Watch for The published response for link to strategic planning horizons is incomplete or does not match the supporting records.

Before you start

  • For each material risk and opportunity, have we identified all horizons over which its effects could occur? Are short, medium and long term clearly defined, and are those definitions linked to strategic decision-making horizons?
＋ 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.

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Preparation tools & forms

Download preparation tools for s1-30-b-c 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

  • All material risks/opportunities have applicable horizon(s).

    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.

  • Effects, not management actions or identification dates, drive timing.

    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.

  • Short/medium/long term are defined.

    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.

  • Definitions link to strategic-planning horizons.

    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.

  • Multi-horizon effects and material changes are not obscured.

    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

  • 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.
✓ 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-b-c

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 →

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