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IFRS S2: Climate-related Disclosures·Paragraph 14(a)

Responses in strategy and decision-making

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 S2: Climate-related Disclosures

Paragraph 14(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
5LRA preparation fields 6claims to verify 1evidence areas

Disclosure focus

Explain how the entity has responded to, and plans to respond to, climate-related risks and opportunities in strategy and decision-making, including how it plans to achieve voluntary and legally required climate targets.

Cover current/planned response, five specified areas, conditional transition plan, target pathways, and cross-references to 14(b)/(c).

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
Business model and resource allocation changes Explain current and anticipated changes to the business model and resource allocation in response to climate-related risks and opportunities. Current approved records and review evidence supporting business model and resource allocation changes. Sustainability reporting / relevant process owner
Direct mitigation and adaptation efforts Explain current and anticipated direct mitigation and adaptation efforts. Current approved records and review evidence supporting direct mitigation and adaptation efforts. Sustainability reporting / relevant process owner
Indirect mitigation and adaptation efforts Explain current and anticipated indirect mitigation and adaptation efforts. Current approved records and review evidence supporting indirect mitigation and adaptation efforts. Sustainability reporting / relevant process owner
Climate-related transition plan Describe any climate-related transition plan, including key assumptions and dependencies. Do not imply that every entity must have such a plan. Current approved records and review evidence supporting climate-related transition plan. Sustainability reporting / relevant process owner
Target-achievement pathways Explain how the entity plans to achieve climate-related targets it has set and targets it is required to meet by law or regulation. Current approved records and review evidence supporting target-achievement pathways. Sustainability reporting / relevant process owner
＋ Show s2-14-a sub-elements (LRA working checklist)

How to prepare it

Start with S2.10–12; identify current/planned responses; business-model/resource changes; direct efforts; indirect efforts; determine transition plan; target pathways; distinguish status; cross-reference 14(b)/(c); verify approvals.

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 approved response information, all five areas, status/owner/approval evidence and flag draft/aspirational items.

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

Better request

Request approved response information, all five areas, status/owner/approval evidence and flag draft/aspirational items.

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 overarching response and five information areas.

Context note

Apply IFRS S2.14(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

Download Centre

Preparation tools & forms

Professional preparation tools for s2-14-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
Overall response explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Business-model/resource changes described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Direct efforts described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Indirect efforts described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Any transition plan plus assumptions/dependencies disclosed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Target-achievement pathways 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

Initiative list without linkage.
Only current/planned.
Effects substituted for changes.
Resource allocation limited to capex.
Adaptation omitted.
Indirect efforts omitted.
Third-party action misattributed.
Target/project called transition plan.
Plan assumed mandatory.
Assumptions/dependencies missing.
Legally required targets omitted.
Aspiration presented as adopted.
14(b)/(c) merged.
✓ 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

s2-14-a

within IFRS S2: Climate-related Disclosures

Open official source →

Related & explore

Climate-related risks and opportunities → CardIdentification inputs and industry topics → CardObjective →Business model and value chain impact → CardResourcing of climate actions → Browse all disclosures →

More in IFRS S2 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · s2-14-a

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.

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