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 |
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 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 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 |
|---|---|---|
| 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
Ask the Study Studio AI Assistant about this disclosure
Get practical answers for your reporting context. Your first two answers are free — confirm your email to continue without a limit for 24 hours.
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
Related & explore
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.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Explore the IFRS S1 & S2 course →