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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 27(a)

Governance body or individual oversight

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Estatus legal

IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

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Pasaporte publicado

Última revisión el 2026-07-30

Revisado por 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 Material formativo de LRA · No emitido ni avalado por IFRS Foundation

Norma

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Paragraph 27(a) · Issued 2023 · Effective from 1 January 2024

En vigor

2024-01-01

Fuente oficial: Abrir ↗

Última revisión

2026-07-30

Material formativo de LRA · No emitido ni avalado por IFRS Foundation

Para preparar esta divulgación

6LRA preparation fields 6afirmaciones que verificar 6áreas de evidencia

Foco de la divulgación

The objective of sustainability-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures an entity uses to monitor, manage and oversee sustainability-related risks and opportunities.

This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities and explain the governance arrangements supporting that oversight. It covers responsibilities in governance documents, skills and competencies, information flows, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de IFRS Foundation.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Have we identified all responsible governance body(s) or individual(s)? Can we explain how their responsibilities are reflected in governance documents, how they determine the availability or development of skills and competencies, how and how often they are informed, how they oversee strategy, major transactions and risk management including trade-offs, and how they oversee targets, progress and remuneration metrics?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Responsible governance body(s) or individual(s)	Identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities.	Current approved records and review evidence supporting responsible governance body(s) or individual(s).	Sustainability reporting / relevant process owner
Responsibilities in governance documents	Explain how responsibilities are reflected in terms of reference, mandates, role descriptions and related policies.	Current approved records and review evidence supporting responsibilities in governance documents.	Sustainability reporting / relevant process owner
Skills and competencies	Explain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed.	Current approved records and review evidence supporting skills and competencies.	Sustainability reporting / relevant process owner
Information flow and frequency	Explain how and how often the body(s) or individual(s) is informed about sustainability-related risks and opportunities.	Current approved records and review evidence supporting information flow and frequency.	Sustainability reporting / relevant process owner
Strategy, major transactions, risk management and trade-offs	Explain how sustainability-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including associated trade-offs.	Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.	Sustainability reporting / relevant process owner
Targets, progress and remuneration	Explain how target-setting and progress are overseen, including whether and how related performance metrics are included in remuneration policies.	Current approved records and review evidence supporting targets, progress and remuneration.	Sustainability reporting / relevant process owner

＋ Mostrar los subelementos de s1-27-a (lista de trabajo de LRA)

Cómo prepararlo

Identify all responsible governance body(s) or individual(s).

Gather applicable terms of reference, mandates, role descriptions and related policies.

Document the process for determining available or required skills and competencies.

Document how and how often each responsible body or individual is informed.

Document oversight of strategy, major transactions and risk management, including trade-offs.

Document target-setting, progress monitoring and remuneration-policy links.

Separate governance oversight from management’s role.

Reconcile the final disclosure with current governance records.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Please provide the current governance documentation showing all body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities; how responsibilities are reflected in governance documents; how skills and competencies are assessed or developed; how and how often they are informed; how they oversee strategy, major transactions and risk management including trade-offs; and how they oversee targets, progress and related remuneration metrics.

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

Solicitud mejor

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Identify all responsible governance body(s) or individual(s). Explain responsibilities in governance documents, skills and competency arrangements, information flows and frequency, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.

Nota de contexto

Apply IFRS S1.27(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

Centro de descargas

Herramientas y formularios de preparación

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Gratis · Miembros de la Community

01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Identified all responsible governance body(s) or individual(s).	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained how responsibilities are reflected in governance documents and policies.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained how appropriate skills and competencies are determined or developed.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained how and how often they are informed.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained oversight of strategy, major transactions and risk management including trade-offs.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained oversight of target-setting, progress and related remuneration metrics.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.

Paquete de evidencia que preparar

Current approved records and review evidence supporting responsible governance body(s) or individual(s).Current approved records and review evidence supporting responsibilities in governance documents.Current approved records and review evidence supporting skills and competencies.Current approved records and review evidence supporting information flow and frequency.Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.Current approved records and review evidence supporting targets, progress and remuneration.

Carencias habituales en los informes

Shared responsibilities not identified.

Documents do not reflect disclosed responsibilities.

Training listed without competency determination.

Frequency disclosed without explaining how information is received.

Major transactions, related policies or trade-offs omitted.

Target progress or remuneration metrics omitted.

Management role merged with governance oversight.

Boilerplate board-oversight statement.

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Referencias del marco

Requisitos aplicables de IFRS / ISSB y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

IFRS / ISSB

s1-27-a

dentro de IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

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Relacionado y explorar

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture → Ver todas las divulgaciones →

Más en IFRS S1 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Profundizar · s1-27-a

Aprenda a preparar esta divulgación de principio a fin

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.

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Cómo se construye esta biblioteca 312 informes publicados indexados 63 171 páginas con citas a nivel de página 272 fichas de divulgación creadas por profesionales

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	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Los miembros ven el mapa completo de cobertura de puntos de dato — ✓ con referencias de página — en tres informes reales, con las palabras de las propias empresas.