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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 44(a)

Processes for sustainability-related risks

Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official IFRS Foundation source.

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.

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Published passport

Last reviewed 2026-07-30
RK Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by IFRS Foundation

Standard

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Paragraph 44(a) · Issued 2023 · Effective from 1 January 2024

Effective

2024-01-01

Official source: Open ↗

Last reviewed

2026-07-30

LRA educational guidance · Not issued or endorsed by IFRS Foundation

To prepare this disclosure
7LRA preparation fields 7claims to verify 1evidence areas

Disclosure focus

This disclosure explains the processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs and parameters, scenario-analysis use, assessment of the nature, likelihood and magnitude of effects, prioritisation relative to other risks, monitoring and changes in the processes.

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
Processes and related policies Identify, assess, prioritise and monitor sustainability-related risks. Current approved records and review evidence supporting processes and related policies. Sustainability reporting / relevant process owner
Inputs and parameters Data sources and scope of operations covered. Current approved records and review evidence supporting inputs and parameters. Sustainability reporting / relevant process owner
Scenario analysis Whether and how scenario analysis informs identification. Current approved records and review evidence supporting scenario analysis. Sustainability reporting / relevant process owner
Assessment of effects How nature, likelihood and magnitude of effects are assessed, including qualitative factors, quantitative thresholds or other criteria. Current approved records and review evidence supporting assessment of effects. Sustainability reporting / relevant process owner
Prioritisation relative to other risks Whether and how sustainability-related risks are prioritised relative to other types of risk. Current approved records and review evidence supporting prioritisation relative to other risks. Sustainability reporting / relevant process owner
Monitoring How sustainability-related risks are monitored. Current approved records and review evidence supporting monitoring. Sustainability reporting / relevant process owner
Changes in processes Whether and how processes changed compared with the previous reporting period. Current approved records and review evidence supporting changes in processes. Sustainability reporting / relevant process owner
＋ Show s1-44-a sub-elements (LRA working checklist)

How to prepare it

Map identify/assess/prioritise/monitor processes and related policies.
Document inputs, data sources and scope.
Determine whether/how scenario analysis informs identification.
Document assessment of nature, likelihood and magnitude of effects.
Document prioritisation relative to other risks.
Document monitoring.
Compare processes with prior period.
Separate integration under 44(c).
Verify evidence and connected information.

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 current processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs/data sources and scope, scenario-analysis use, assessment criteria for nature/likelihood/magnitude of effects, prioritisation relative to other risks, monitoring and changes since the previous reporting period.

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 current processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs/data sources and scope, scenario-analysis use, assessment criteria for nature/likelihood/magnitude of effects, prioritisation relative to other risks, monitoring and changes since the previous reporting period.

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 processes and related policies; inputs and parameters; whether and how scenario analysis informs identification; assessment of nature, likelihood and magnitude of effects; prioritisation relative to other risks; monitoring; and process changes since the previous period.

Context note

Apply IFRS S1.44(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

Download Centre

Preparation tools & forms

Professional preparation tools for s1-44-a — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.

Free · Community members
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 ↧

Assurance readiness

For each claim, check the evidence

Claim Risk Evidence to check
Processes and related policies cover identify/assess/prioritise/monitor.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Inputs/data sources/scope 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.
Scenario-analysis use is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Nature/likelihood/magnitude of effects assessment is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Prioritisation relative to other risks is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Monitoring is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Process changes 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

Related policies omitted.
Identify/assess/prioritise/monitor stages incomplete.
Data scope listed without sources.
Scenario analysis treated as mandatory or omitted without explaining whether/how used.
Assessment concerns risk score rather than effects.
No comparison with other risk types.
Monitoring described as target monitoring.
Changes concern risk list rather than processes.
✓ LRA AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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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

s1-44-a

within IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

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Go deeper · s1-44-a

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