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

Progress of plans disclosed in previous reporting periods

s2-14-c · mandatory · narrative disclosure

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.

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

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.

  • Progress against previously disclosed plans

    Sustainability reporting / relevant process owner

    Provide quantitative and qualitative information about progress against plans previously disclosed in accordance with IFRS S2.14(a).

    Evidence Current approved records and review evidence supporting progress against previously disclosed plans.

    Watch for The published response for progress against previously disclosed plans is incomplete or does not match the supporting records.

Before you start

  • Identify the exact prior 14(a) plan; retrieve prior disclosure; prepare quantitative and qualitative progress; identify material revisions; separate target performance; apply materiality.
＋ 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

Download preparation tools for s2-14-c 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

  • Applicable prior plans identified.

    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.

  • Quantitative progress provided.

    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.

  • Qualitative progress provided.

    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.

  • Material revisions/differences necessary for comparison 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

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

Ask the Knowledge Hub AI Assistant about this disclosure

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

Framework references

Relevant IFRS / ISSB requirements and related disclosures

IFRS / ISSB

s2-14-c

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 → CardStrategy response and transition plan → CardBrowse 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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