Ir al foco de la divulgación

Biblioteca de divulgacionesGuía práctica para cada divulgación de los informes

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 29

Strategy disclosure objective

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de IFRS Foundation.

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.

Abrir la fuente oficial de IFRS Foundation ↗ Compartir

Pasaporte publicado

Última revisión el 2026-07-30
RK 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 29 · 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
5LRA preparation fields 5afirmaciones que verificar 1áreas de evidencia

Foco de la divulgación

The objective of sustainability-related financial disclosures on strategy is to enable users of general purpose financial reports to understand an entity’s strategy for managing sustainability-related risks and opportunities.

This page should explain the strategy disclosure objective and map users to the detailed requirements on risks and opportunities, business model and value chain effects, strategy and decision-making, current and anticipated financial effects, and resilience. It should not require a separate generic strategy narrative or organisation-wide coverage figure.

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

Antes de empezar

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

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Risks and opportunities IFRS S1.30–31 Current approved records and review evidence supporting risks and opportunities. Sustainability reporting / relevant process owner
Business model and value chain effects IFRS S1.32 Current approved records and review evidence supporting business model and value chain effects. Sustainability reporting / relevant process owner
Strategy and decision-making IFRS S1.33 Current approved records and review evidence supporting strategy and decision-making. Sustainability reporting / relevant process owner
Current and anticipated financial effects IFRS S1.34–40 Current approved records and review evidence supporting current and anticipated financial effects. Sustainability reporting / relevant process owner
Resilience IFRS S1.41–42 Current approved records and review evidence supporting resilience. Sustainability reporting / relevant process owner
＋ Mostrar los subelementos de s1-29 (lista de trabajo de LRA)

Cómo prepararlo

Identify material sustainability-related risks and opportunities.
Map them to paragraphs 30–31.
Prepare business-model/value-chain effects under paragraph 32.
Prepare strategy/decision-making information under paragraph 33.
Prepare financial effects under paragraphs 34–40.
Prepare resilience under paragraphs 41–42.
Check connected information and consistency with financial statements.
Use paragraph 29 as a completeness map, not a standalone data request.

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 source packs and draft disclosures for the five IFRS S1 strategy areas: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Identify the relevant risk or opportunity and report cross-reference for each area.

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

Solicitud mejor

Please provide the current source packs and draft disclosures for the five IFRS S1 strategy areas: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Identify the relevant risk or opportunity and report cross-reference for each area.

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

Confirm that the report addresses: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Use direct cross-references to the detailed IFRS S1 requirements.

Nota de contexto

Apply IFRS S1.29 using the exact paragraph scope and cross-references stated in the official IFRS source.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para s1-29 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

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
The disclosure addresses risks and opportunities 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 business model and value chain effects 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 strategy and decision-making 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 current and anticipated financial effects 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 resilience 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.

Paquete de evidencia que preparar

Carencias habituales en los informes

Paragraph 29 treated as standalone datapoints.
One or more five areas omitted.
Financial effects replaced by general materiality statement.
Resilience confused with risk management.
Scenario analysis assumed mandatory for every S1 matter.
Generic strategy ambitions without risk/opportunity linkage.
Disconnected sections.
✓ Asistente de IA de LRA · Con supervisión humana
Dr Ross Kurinko

Pregunte al asistente de IA de Study Studio sobre esta divulgación

Obtenga respuestas prácticas para su contexto de reporte. Las dos primeras respuestas son gratuitas: únase gratis a LRA Community para continuar sin límite.

Pruebe ¿Cómo preparo s1-29? ¿Qué datos necesito recopilar? ¿Qué errores debo evitar?
2 respuestas gratis

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

s1-29

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

Abrir la fuente oficial →

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 · s1-29

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.

Explore the IFRS S1 & S2 course →
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
/es/knowledge-hub/disclosure-cards/s1-29/