IFRS S1 — Metrics for each sustainability-related risk…

Disclosure focus

This disclosure requires the entity to provide, for each sustainability-related risk and opportunity that could reasonably be expected to affect its prospects, the metrics required by applicable IFRS Sustainability Disclosure Standards and the metrics the entity uses to measure and monitor the risk or opportunity and its related performance. Performance metrics include metrics used to monitor progress towards targets set by the entity and targets it is required to meet by law or regulation.

Where no IFRS Sustainability Disclosure Standard specifically applies, the entity applies IFRS S1.57–58 to identify applicable metrics. The disclosed metrics must also include industry-based metrics associated with the entity’s business models, activities or other common features that characterise participation in an industry.

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.

Metrics required by applicable IFRS Sustainability Disclosure Standards
Sustainability reporting / relevant process owner

Identify and disclose the metrics required by each IFRS Sustainability Disclosure Standard applicable to the sustainability-related risk or opportunity. These metrics are required even if the entity does not use them internally.

Evidence Current approved records and review evidence supporting metrics required by applicable ifrs sustainability disclosure standards.

Watch for The published response for metrics required by applicable ifrs sustainability disclosure standards is incomplete or does not match the supporting records.
Metrics used to measure and monitor risks and opportunities
Sustainability reporting / relevant process owner

Identify the metrics the entity uses to measure and monitor each sustainability-related risk or opportunity that could reasonably be expected to affect its prospects.

Evidence Current approved records and review evidence supporting metrics used to measure and monitor risks and opportunities.

Watch for The published response for metrics used to measure and monitor risks and opportunities is incomplete or does not match the supporting records.
Metrics used to measure performance
Sustainability reporting / relevant process owner

Identify the metrics the entity uses to measure its performance in relation to each risk or opportunity, including progress towards targets it has set and targets it is required to meet by law or regulation.

Evidence Current approved records and review evidence supporting metrics used to measure performance.

Watch for The published response for metrics used to measure performance is incomplete or does not match the supporting records.
Applicable metrics where no specific Standard applies
Sustainability reporting / relevant process owner

Where no IFRS Sustainability Disclosure Standard specifically applies, document how IFRS S1.57–58 were applied to identify relevant and faithfully representative metrics.

Evidence Current approved records and review evidence supporting applicable metrics where no specific standard applies.

Watch for The published response for applicable metrics where no specific standard applies is incomplete or does not match the supporting records.
Industry-based metrics
Sustainability reporting / relevant process owner

Identify the metrics associated with the entity’s particular business models, activities or other common features that characterise participation in an industry.

Evidence Current approved records and review evidence supporting industry-based metrics.

Watch for The published response for industry-based metrics is incomplete or does not match the supporting records.

Before you start

Have all sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects been mapped to applicable metrics? Have we identified metrics required by applicable IFRS Sustainability Disclosure Standards, regardless of internal use? Have we identified the metrics management uses to measure and monitor each risk or opportunity and related performance?
Where no specific Standard applies, have IFRS S1.57–58 been applied, including the mandatory consideration of SASB metrics? Have applicable industry-based metrics been identified? Have target-progress metrics, including metrics relating to legally required targets, been captured? Have metrics taken from other sources or developed internally been mapped to IFRS S1.49–50?

＋ Show s1-46-48 sub-elements (LRA working checklist)

How to prepare it

Start with the sustainability-related risks and opportunities disclosed under IFRS S1.30(a).

For each risk or opportunity, identify all metrics required by an applicable IFRS Sustainability Disclosure Standard.

Identify the metrics the entity actually uses to measure and monitor the risk or opportunity.

Identify the metrics the entity uses to measure related performance, including progress towards voluntary and legally required targets.

Where no specific IFRS Sustainability Disclosure Standard applies, use IFRS S1.57–58 to identify relevant and faithfully representative metrics, including by referring to and considering applicable SASB metrics.

Identify applicable industry-based metrics under IFRS S1.48.

Apply IFRS S1.49–50 to externally sourced and entity-developed metrics.

Review the metrics for materiality, connected information, meaningful labels and consistency with the related risk, opportunity and target disclosures.

Apply IFRS S1.52 and B52 if a metric has been redefined or replaced.

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 metric mapping for [risk or opportunity] for [reporting period]. Include: metrics required by any applicable IFRS Sustainability Disclosure Standard; metrics management uses to measure and monitor the risk or opportunity; metrics used to measure related performance, including progress towards voluntary or legally required targets; applicable metrics identified through IFRS S1.57–58 where no specific Standard applies; applicable industry-based metrics; the source, definition, unit or measure type, calculation method, assumptions and limitations for each metric; and whether the metric is taken from another source or was developed by the entity.

Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.

Better request

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

For each relevant sustainability-related risk and opportunity, identify: the metrics required by applicable IFRS Sustainability Disclosure Standards; the metrics the entity uses to measure and monitor the matter; the metrics used to measure related performance, including target progress; applicable metrics identified through IFRS S1.57–58 where no specific Standard applies; and applicable industry-based metrics. How to prepare it

Context note

Apply IFRS S1.46–48 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 s1-46-48 with free verified email access for 24 hours. Source-report links remain public.

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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

For each material sustainability-related risk and opportunity, we identified and disclosed the metrics required by applicable IFRS Sustainability Disclosure Standards.
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.
We identified the metrics the entity uses to measure and monitor each risk or opportunity.
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.
We identified the metrics the entity uses to measure related performance, including progress towards targets set by the entity and targets required by law or regulation.
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.
Where no specific IFRS Sustainability Disclosure Standard applies, we applied IFRS S1.57–58 and documented the judgement used to identify relevant and faithfully representative metrics.
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.
We identified and disclosed applicable industry-based metrics associated with the entity’s business models, activities or other common features that characterise participation in an industry.
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.
For metrics taken from other sources or developed by the entity, we applied the relevant requirements in IFRS S1.49–50 and retained supporting definitions, methods, inputs, limitations and assumptions.
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

Risk and opportunity register mapped to applicable metrics.IFRS Sustainability Disclosure Standards applicability assessment.IFRS S1.57–58 and SASB metric applicability assessment.Industry-based metric mapping by relevant business model and industry.Management dashboards and records demonstrating which metrics are used to measure and monitor risks, opportunities and related performance.Target register and legally required target documentation.Metric definitions, methods, source records, calculation files, assumptions and limitations.IFRS S1.49–50 documentation for externally sourced and entity-developed metrics.Documentation of metric changes under IFRS S1.52 and B52.

Common reporting gaps

Metrics required by an applicable IFRS Sustainability Disclosure Standard are omitted because management does not use them internally.
Only management KPIs are disclosed, with no assessment of applicable IFRS-required or industry-based metrics.
A metric is not clearly connected to a specific sustainability-related risk, opportunity or related performance.
Target-progress metrics omit targets required by law or regulation.
Where no specific Standard applies, IFRS S1.57–58 and the mandatory consideration of SASB metrics are not applied.
A peer benchmark or generic sector average is incorrectly presented as an industry-based metric.
The disclosure lists metric names but does not provide the information required by IFRS S1.49–50 for externally sourced or entity-developed metrics.
Every available operational KPI is included, obscuring material information.
An entity-developed metric is included even though it is not used to measure or monitor the relevant risk, opportunity or performance.
Metric changes are described as ordinary fluctuations rather than applying IFRS S1.52 and B52.
Metric names are vague and do not comply with the clear and precise labelling requirement in IFRS S1.53.

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Framework references

Relevant IFRS / ISSB requirements and related disclosures

IFRS / ISSB

s1-46-48

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 →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Metrics for each sustainability-related risk and opportunity

What to collect before drafting

Metrics required by applicable IFRS Sustainability Disclosure Standards

Metrics used to measure and monitor risks and opportunities

Metrics used to measure performance

Applicable metrics where no specific Standard applies

Industry-based metrics

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

For each material sustainability-related risk and opportunity, we identified and disclosed the metrics required by applicable IFRS Sustainability Disclosure Standards.

We identified the metrics the entity uses to measure and monitor each risk or opportunity.

We identified the metrics the entity uses to measure related performance, including progress towards targets set by the entity and targets required by law or regulation.

Where no specific IFRS Sustainability Disclosure Standard applies, we applied IFRS S1.57–58 and documented the judgement used to identify relevant and faithfully representative metrics.

We identified and disclosed applicable industry-based metrics associated with the entity’s business models, activities or other common features that characterise participation in an industry.

For metrics taken from other sources or developed by the entity, we applied the relevant requirements in IFRS S1.49–50 and retained supporting definitions, methods, inputs, limitations and assumptions.

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant IFRS / ISSB requirements and related disclosures

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Metrics for each sustainability-related risk and opportunity

What to collect before drafting

Metrics required by applicable IFRS Sustainability Disclosure Standards

Metrics used to measure and monitor risks and opportunities

Metrics used to measure performance

Applicable metrics where no specific Standard applies

Industry-based metrics

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

For each material sustainability-related risk and opportunity, we identified and disclosed the metrics required by applicable IFRS Sustainability Disclosure Standards.

We identified the metrics the entity uses to measure and monitor each risk or opportunity.

We identified the metrics the entity uses to measure related performance, including progress towards targets set by the entity and targets required by law or regulation.

Where no specific IFRS Sustainability Disclosure Standard applies, we applied IFRS S1.57–58 and documented the judgement used to identify relevant and faithfully representative metrics.

We identified and disclosed applicable industry-based metrics associated with the entity’s business models, activities or other common features that characterise participation in an industry.

For metrics taken from other sources or developed by the entity, we applied the relevant requirements in IFRS S1.49–50 and retained supporting definitions, methods, inputs, limitations and assumptions.

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant IFRS / ISSB requirements and related disclosures

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