Disclosure focus
The objective is to enable users to understand: (a) the entity’s processes to identify, assess, prioritise and monitor sustainability-related risks and opportunities, including whether and how those processes are integrated into and inform the entity’s overall risk profile and overall risk management process; and (b) the entity’s overall risk profile and overall risk management process.
This page should explain the two-part risk management disclosure objective and map preparers to paragraph 44. It should help users understand the entity’s risk and opportunity processes, their integration into overall risk management, and the entity’s overall risk profile and overall risk management process.
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 |
|---|---|---|---|
| Risk and opportunity processes | IFRS S1.44(a)–(b): identify, assess, prioritise and monitor. | Current approved records and review evidence supporting risk and opportunity processes. | Sustainability reporting / relevant process owner |
| Integration with overall risk management | IFRS S1.44(c): extent to which and how processes are integrated into and inform overall risk management. | Current approved records and review evidence supporting integration with overall risk management. | Sustainability reporting / relevant process owner |
| Overall risk profile and process | Information enabling users to assess the entity’s overall risk profile and overall risk management process. | Current approved records and review evidence supporting overall risk profile and process. | 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.
Please provide the substantive disclosures and evidence for IFRS S1.44(a)–(c), together with information showing how the combined processes and integration help users understand the entity’s overall risk profile and overall risk management process.
Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.
Better request
Please provide the substantive disclosures and evidence for IFRS S1.44(a)–(c), together with information showing how the combined processes and integration help users understand the entity’s overall risk profile and overall risk management process.
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 the disclosure to IFRS S1.44(a), 44(b) and 44(c), and verify that the combined information satisfies both components of the paragraph 43 objective.
Context note
Apply IFRS S1.43 using the exact paragraph scope and cross-references stated in the official IFRS source.
Download Centre
Preparation tools & forms
Professional preparation tools for s1-43 — 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 |
|---|---|---|
| The disclosure addresses risk and opportunity processes accurately and completely. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The disclosure addresses integration with overall risk management accurately and completely. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The disclosure addresses overall risk profile and process accurately and completely. | 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
s1-43
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 · s1-43
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