Disclosure focus
An entity shall disclose information that enables users to understand the current and anticipated effects of sustainability-related risks and opportunities on the entity’s business model and value chain, including where those risks and opportunities are concentrated.
This disclosure explains current and anticipated effects of sustainability-related risks and opportunities on the entity’s business model and value chain and where those risks and opportunities are concentrated. Concentration categories should be entity-specific; geography, facilities, assets, financing channels, suppliers, products or customers may be relevant but are not universally mandatory.
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 |
|---|---|---|---|
| Current and anticipated effects | Describe current and anticipated effects on the business model and value chain. | Current approved records and review evidence supporting current and anticipated effects. | Sustainability reporting / relevant process owner |
| Concentrations of risks and opportunities | Describe where risks and opportunities are concentrated. | Current approved records and review evidence supporting concentrations of risks and opportunities. | Sustainability reporting / relevant process owner |
| Related risk or opportunity — supporting field | Link each effect/concentration to the paragraph 30 matter. | Current approved records and review evidence supporting related risk or opportunity — supporting field. | Sustainability reporting / relevant process owner |
| Relevant value-chain scope — supporting field | Document the relevant interactions, resources and relationships. | Current approved records and review evidence supporting relevant value-chain scope — 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.
For each material sustainability-related risk or opportunity, provide its current and anticipated effects on the business model and value chain, where it is concentrated, the relevant operations/resources/relationships and supporting evidence. Use the concentration categories that best represent the matter.
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 material sustainability-related risk or opportunity, provide its current and anticipated effects on the business model and value chain, where it is concentrated, the relevant operations/resources/relationships and supporting evidence. Use the concentration categories that best represent the matter.
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 current and anticipated effects and concentrations for both risks and opportunities. Link each disclosure to the identified matter and use relevant entity-specific concentration categories.
Context note
Apply IFRS S1.32 using the exact paragraph scope and cross-references stated in the official IFRS source.
Download Centre
Preparation tools & forms
Professional preparation tools for s1-32 — 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 |
|---|---|---|
| Current and anticipated effects are described. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Current and anticipated information is clearly distinguished. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Concentrations of risks and opportunities are described using relevant categories. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Each effect/concentration links to an identified risk/opportunity. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Scope and assumptions are supported. | 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
s1-32
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 · s1-32
Learn to prepare this disclosure end-to-end
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