Disclosure focus
This disclosure covers the entity’s current and planned strategic responses, quantitative and qualitative progress against previously disclosed plans, and trade-offs between sustainability-related risks and opportunities. It should not be reduced to an action list or generic evidence of progress.
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 planned response | Explain how the entity has responded and plans to respond in strategy and decision-making. | Current approved records and review evidence supporting current and planned response. | Sustainability reporting / relevant process owner |
| Progress against previously disclosed plans | Provide quantitative and qualitative progress information. | Current approved records and review evidence supporting progress against previously disclosed plans. | Sustainability reporting / relevant process owner |
| Trade-offs between sustainability-related risks and opportunities | Explain trade-offs considered. | Current approved records and review evidence supporting trade-offs between sustainability-related risks and opportunities. | 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 risk or opportunity, provide the current and planned strategic response; identify any plan disclosed in a previous reporting period and provide quantitative and qualitative progress; and describe any trade-offs between sustainability-related risks and opportunities considered in decision-making.
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 risk or opportunity, provide the current and planned strategic response; identify any plan disclosed in a previous reporting period and provide quantitative and qualitative progress; and describe any trade-offs between sustainability-related risks and opportunities considered in decision-making.
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 planned responses; provide quantitative and qualitative progress against previously disclosed plans; explain trade-offs between sustainability-related risks and opportunities.
Context note
Apply IFRS S1.33 using the exact paragraph scope and cross-references stated in the official IFRS source.
Download Centre
Preparation tools & forms
Professional preparation tools for s1-33 — 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 planned responses are disclosed. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Previously disclosed plans are identified. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Quantitative progress is provided. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Qualitative progress is provided. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Trade-offs between sustainability-related risks/opportunities are explained. | 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
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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
s1-33
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 · s1-33
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.
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