Disclosure focus
Use all reasonable and supportable information available at the reporting date without undue cost or effort, including past events, current conditions and forecasts. Refer to and consider the applicability of IFRS S2 industry-based disclosure topics. Use the conclusions to identify risks and opportunities under IFRS S2.10.
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 |
|---|---|---|---|
| Reasonable and supportable information | Use all reasonable and supportable information available at the reporting date without undue cost or effort, covering past events, current conditions and forecasts. | Current approved records and review evidence supporting reasonable and supportable information. | Sustainability reporting / relevant process owner |
| Industry-based disclosure topics | Refer to and consider the applicability of the industry-based disclosure topics defined in the Industry-based Guidance on Implementing IFRS S2. | Current approved records and review evidence supporting industry-based disclosure topics. | 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.
Request internal working pack: past-event information, current conditions, forecasts/scenario information used, relevant industries, topic applicability assessment, resulting risks/opportunities, significant judgements and review records. Distinguish internal evidence from public disclosure.
Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.
Better request
Request internal working pack: past-event information, current conditions, forecasts/scenario information used, relevant industries, topic applicability assessment, resulting risks/opportunities, significant judgements and review records. Distinguish internal evidence from public disclosure.
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
Use the two requirements and map resulting risks/opportunities; consider IFRS S1.74–75 for significant judgements.
Context note
Apply IFRS S2.11–12 using the exact paragraph scope and cross-references stated in the official IFRS source.
Download Centre
Preparation tools & forms
Professional preparation tools for s2-11-12 — 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 |
|---|---|---|
| Reasonable/supportable information used. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Past/current/forecast information considered. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Industry-based disclosure topics considered. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Conclusions mapped to S2.10. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| Significant judgements documented and assessed under S1.74–75. | 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
s2-11-12
within IFRS S2: Climate-related Disclosures
Related & explore
More in IFRS S2 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · s2-11-12
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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