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ISSB Training Partner IFRS S2 · Climate-related Disclosures · Paragraph 14(a)

Responses in strategy and decision-making

s2-14-a · mandatory · narrative disclosure

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.

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.

Start preparing ↓ Official IFRS Foundation source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Business model and resource allocation changes

    Sustainability reporting / relevant process owner

    Explain current and anticipated changes to the business model and resource allocation in response to climate-related risks and opportunities.

    Evidence Current approved records and review evidence supporting business model and resource allocation changes.

    Watch for The published response for business model and resource allocation changes is incomplete or does not match the supporting records.

  • Direct mitigation and adaptation efforts

    Sustainability reporting / relevant process owner

    Explain current and anticipated direct mitigation and adaptation efforts.

    Evidence Current approved records and review evidence supporting direct mitigation and adaptation efforts.

    Watch for The published response for direct mitigation and adaptation efforts is incomplete or does not match the supporting records.

  • Indirect mitigation and adaptation efforts

    Sustainability reporting / relevant process owner

    Explain current and anticipated indirect mitigation and adaptation efforts.

    Evidence Current approved records and review evidence supporting indirect mitigation and adaptation efforts.

    Watch for The published response for indirect mitigation and adaptation efforts is incomplete or does not match the supporting records.

  • Climate-related transition plan

    Sustainability reporting / relevant process owner

    Describe any climate-related transition plan, including key assumptions and dependencies. Do not imply that every entity must have such a plan.

    Evidence Current approved records and review evidence supporting climate-related transition plan.

    Watch for The published response for climate-related transition plan is incomplete or does not match the supporting records.

  • Target-achievement pathways

    Sustainability reporting / relevant process owner

    Explain how the entity plans to achieve climate-related targets it has set and targets it is required to meet by law or regulation.

    Evidence Current approved records and review evidence supporting target-achievement pathways.

    Watch for The published response for target-achievement pathways is incomplete or does not match the supporting records.

Before you start

  • Ask for material risks/opportunities; all five elements; whether a qualifying plan exists; assumptions/dependencies; voluntary and legally required target pathways; separation from 14(b)/(c).
＋ 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

Download preparation tools for s2-14-a with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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

  • Overall response explained.

    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.

  • Business-model/resource changes described.

    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.

  • Direct efforts described.

    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.

  • Indirect efforts described.

    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.

  • Any transition plan plus assumptions/dependencies disclosed.

    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.

  • Target-achievement pathways explained.

    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

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.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant IFRS / ISSB requirements and related disclosures

IFRS / ISSB

s2-14-a

within IFRS S2: Climate-related Disclosures

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? →Climate risks, scenario analysis and resilience under IFRS S2 →First-Time Application of IFRS S1 and IFRS S2 →

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 →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
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