Skip to the disclosure focus

Disclosure LibraryPractitioner guidance for every reporting disclosure

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

Progress of plans disclosed in previous reporting periods

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.

Open official IFRS Foundation source ↗ Share

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(c) · 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
1LRA preparation fields 4claims to verify 1evidence areas

Disclosure focus

Cover quantitative and qualitative progress against plans previously disclosed under 14(a). Milestone tables, coverage percentages and every delay explanation are not prescribed universal datapoints.

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
Progress against previously disclosed plans Provide quantitative and qualitative information about progress against plans previously disclosed in accordance with IFRS S2.14(a). Current approved records and review evidence supporting progress against previously disclosed plans. Sustainability reporting / relevant process owner
＋ Show s2-14-c sub-elements (LRA working checklist)

How to prepare it

Identify prior 14(a) plans.
Retrieve exact disclosure/plan.
Select quantitative progress information.
Prepare qualitative progress.
Explain material revisions and basis changes.
Include milestone/delay context where material.
Cross-reference S2.35.
Review balance/materiality/evidence.
Do not manufacture disclosure if no applicable prior plan.

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 current progress against named prior plan/reference, quantitative and qualitative information, material milestones where applicable, revisions, material factors and approved plan/tracker/calculations. Separate target performance.

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

Better request

Request current progress against named prior plan/reference, quantitative and qualitative information, material milestones where applicable, revisions, material factors and approved plan/tracker/calculations. Separate target performance.

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

Identify applicable prior plans; provide quantitative and qualitative progress; explain material revisions; connect to prior disclosure; distinguish target performance.

Context note

Apply IFRS S2.14(c) 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-c — 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
Applicable prior plans identified.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Quantitative progress provided.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Qualitative progress provided.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Material revisions/differences necessary for comparison 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

Internal undisclosed plan.
Prior basis unidentified.
Only quantitative/qualitative.
Project/target status without plan link.
Target performance substituted.
Activities without progress.
Retrospective milestones.
Revised plan without comparison.
Scope/method changes unclear.
Success-only highlights.
Coverage figure.
Invented first-year comparison.
✓ LRA AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Ask the Study Studio AI Assistant about this disclosure

Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.

Try How do I prepare s2-14-c? What data do I need to collect? What mistakes should I avoid?
2 free answers

Framework references

Relevant IFRS / ISSB requirements and related disclosures

Available framework references and nearby disclosures relevant to preparing this requirement.

IFRS / ISSB

s2-14-c

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 → CardStrategy response and transition plan → Card Browse all disclosures →

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

Go deeper · s2-14-c

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 →
How this library is built 312 published reports indexed 63,171 pages with page-level citations 272 practitioner-built Disclosure Cards
/en/knowledge-hub/disclosure-cards/s2-14-c/