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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 30(a)

Sustainability-related risks and opportunities

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.

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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 30(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
4LRA preparation fields 5afirmaciones que verificar 1áreas de evidencia

Foco de la divulgación

This disclosure requires an entity-specific description of sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects. It does not require a formal impact pathway, a mandatory monetary estimate, a sustainability-theme label or a fixed value-chain tag for every matter.

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
Sustainability-related risk or opportunity Describe each risk or opportunity that could reasonably be expected to affect the entity’s prospects. Current approved records and review evidence supporting sustainability-related risk or opportunity. Sustainability reporting / relevant process owner
Effect on prospects — supporting field Explain why the matter could affect cash flows, access to finance or cost of capital over the short, medium or long term. Current approved records and review evidence supporting effect on prospects — supporting field. Sustainability reporting / relevant process owner
Risk or opportunity classification — supporting field Distinguish risks from opportunities using official terminology. Current approved records and review evidence supporting risk or opportunity classification — supporting field. Sustainability reporting / relevant process owner
Relevant business model or value-chain context — supporting field Add only where needed to make the matter entity-specific; detailed effects belong under paragraph 32. Current approved records and review evidence supporting relevant business model or value-chain context — supporting field. Sustainability reporting / relevant process owner
＋ Mostrar los subelementos de s1-30-a (lista de trabajo de LRA)

Cómo prepararlo

Apply the identification requirements in IFRS S1.54–55 and applicable Standards.
Determine which matters could reasonably affect prospects.
Apply materiality to information.
Draft entity-specific risk and opportunity descriptions.
Link to time horizons, business-model/value-chain effects, strategy responses and financial effects.
Avoid mandatory monetary, location or impact-pathway fields.
Review aggregation and connected information.

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 register of sustainability-related risks and opportunities that could reasonably affect the entity’s prospects. For each matter, include an entity-specific description, whether it is a risk or opportunity, why it could affect prospects, the relevant owner and links to the supporting assessment.

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 register of sustainability-related risks and opportunities that could reasonably affect the entity’s prospects. For each matter, include an entity-specific description, whether it is a risk or opportunity, why it could affect prospects, the relevant owner and links to the supporting assessment.

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

Describe each material sustainability-related risk or opportunity that could reasonably affect prospects, distinguish risks from opportunities and connect the description to the related strategy disclosures.

Nota de contexto

Apply IFRS S1.30(a) 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 s1-30-a — 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
Risks and opportunities meet the prospects test.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Risks are distinguished from opportunities.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Descriptions are entity-specific and not generic topics.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Materiality and aggregation are appropriately applied.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The matters connect to the related strategy disclosures.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

Topic list instead of risks/opportunities.
Positive impact presented as opportunity.
Risk/opportunity not connected to prospects.
Mandatory monetary estimate presented as requirement.
Risk and opportunity combined.
Generic wording.
Every operational issue disclosed.
Detailed paragraph 32/34 information substituted for paragraph 30(a) description.
✓ Asistente de IA de LRA · Con supervisión humana
Dr Ross Kurinko

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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

s1-30-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 · s1-30-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.

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
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