Disclosure focus
The objective of climate-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures the entity uses to monitor, manage and oversee climate-related risks and opportunities.
This disclosure requires the entity to explain management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities.
The entity states whether that role is delegated to a specific management-level position or management-level committee and, if so, explains how oversight is exercised over that position or committee. It also states whether management uses controls and procedures to support climate oversight and, if so, explains how those controls and procedures are integrated with other internal functions.
The disclosure should describe the entity’s actual management arrangements. It should not be replaced by a description of the sustainability-reporting workflow, data collection controls or pre-publication review process.
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 |
|---|---|---|---|
| Management’s role | Describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities. | Current approved records and review evidence supporting management’s role. | Sustainability reporting / relevant process owner |
| Delegation and oversight | State whether the role is delegated to a specific management-level position or management-level committee. If it is delegated, identify that position or committee and explain how oversight is exercised over it. | Current approved records and review evidence supporting delegation and oversight. | Sustainability reporting / relevant process owner |
| Management controls and procedures | State whether management uses controls and procedures to support the oversight of climate-related risks and opportunities and describe those controls and procedures where applicable. | Current approved records and review evidence supporting management controls and procedures. | Sustainability reporting / relevant process owner |
| Integration with other internal functions | If management uses such controls and procedures, explain how they are integrated with other relevant internal functions. | Current approved records and review evidence supporting integration with other internal functions. | 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.
Please provide the current documentation for [reporting period] showing: management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities; whether the role is delegated to a specific management-level position or management-level committee and, if so, the identity and responsibilities of that position or committee; how oversight is exercised over the delegated position or committee; whether management uses controls and procedures to support climate oversight and, if so, what those controls and procedures are; and how those controls and procedures are integrated with other relevant internal functions. Please attach the relevant organisation charts, role descriptions, committee terms, delegation documents, process maps, control documentation, meeting papers and evidence showing that the arrangements operated during the reporting period.
Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.
Better request
Please provide the current documentation for [reporting period] showing: management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities; whether the role is delegated to a specific management-level position or management-level committee and, if so, the identity and responsibilities of that position or committee; how oversight is exercised over the delegated position or committee; whether management uses controls and procedures to support climate oversight and, if so, what those controls and procedures are; and how those controls and procedures are integrated with other relevant internal functions. Please attach the relevant organisation charts, role descriptions, committee terms, delegation documents, process maps, control documentation, meeting papers and evidence showing that the arrangements operated during the reporting period.
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
Describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities. State whether the role is delegated to a specific management-level position or management-level committee and, if so, identify it and explain how oversight is exercised over it. State whether management uses controls and procedures to support climate oversight and, if so, describe how they are integrated with other relevant internal functions. How to prepare it
Context note
Apply IFRS S2.6(b) using the exact paragraph scope and cross-references stated in the official IFRS source.
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| The disclosure addresses management’s role accurately and completely. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The disclosure addresses delegation and oversight accurately and completely. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The disclosure addresses management controls and procedures accurately and completely. | The published response does not support this human-reviewed assurance check. | Trace the statement to current approved records and the official IFRS source. |
| The disclosure addresses integration with other internal functions accurately and completely. | 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
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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
s2-6-b
within IFRS S2: Climate-related Disclosures
Related & explore
More in IFRS S2 → Browse full catalogue → Disclosure Library home → Search all disclosures →
Go deeper · s2-6-b
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