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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 32

Business model and value chain effects

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 32 · 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

An entity shall disclose information that enables users to understand the current and anticipated effects of sustainability-related risks and opportunities on the entity’s business model and value chain, including where those risks and opportunities are concentrated.

This disclosure explains current and anticipated effects of sustainability-related risks and opportunities on the entity’s business model and value chain and where those risks and opportunities are concentrated. Concentration categories should be entity-specific; geography, facilities, assets, financing channels, suppliers, products or customers may be relevant but are not universally mandatory.

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
Current and anticipated effects Describe current and anticipated effects on the business model and value chain. Current approved records and review evidence supporting current and anticipated effects. Sustainability reporting / relevant process owner
Concentrations of risks and opportunities Describe where risks and opportunities are concentrated. Current approved records and review evidence supporting concentrations of risks and opportunities. Sustainability reporting / relevant process owner
Related risk or opportunity — supporting field Link each effect/concentration to the paragraph 30 matter. Current approved records and review evidence supporting related risk or opportunity — supporting field. Sustainability reporting / relevant process owner
Relevant value-chain scope — supporting field Document the relevant interactions, resources and relationships. Current approved records and review evidence supporting relevant value-chain scope — supporting field. Sustainability reporting / relevant process owner
＋ Mostrar los subelementos de s1-32 (lista de trabajo de LRA)

Cómo prepararlo

Start with paragraph 30 risks/opportunities.
Determine relevant business-model/value-chain scope for each matter.
Describe current effects.
Describe anticipated effects.
Identify concentrations using appropriate categories.
Link to paragraph 33 responses and paragraphs 34–40 financial effects.
Reassess scope after significant changes.
Verify evidence and materiality.

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.

For each material sustainability-related risk or opportunity, provide its current and anticipated effects on the business model and value chain, where it is concentrated, the relevant operations/resources/relationships and supporting evidence. Use the concentration categories that best represent the matter.

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

Solicitud mejor

For each material sustainability-related risk or opportunity, provide its current and anticipated effects on the business model and value chain, where it is concentrated, the relevant operations/resources/relationships and supporting evidence. Use the concentration categories that best represent the matter.

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 current and anticipated effects and concentrations for both risks and opportunities. Link each disclosure to the identified matter and use relevant entity-specific concentration categories.

Nota de contexto

Apply IFRS S1.32 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 s1-32 — 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
Current and anticipated effects are described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Current and anticipated information is clearly distinguished.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Concentrations of risks and opportunities are described using relevant categories.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Each effect/concentration links to an identified risk/opportunity.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Scope and assumptions are supported.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

List of risks without effects.
Only current or anticipated effects.
Planned actions presented as effects.
Risk-only concentration.
Geography/facility/asset as mandatory three fields.
Direct operations only.
Value chain limited to suppliers/customers.
One common boundary.
Percentages without narrative.
✓ 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

s1-32

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 →

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Profundizar · s1-32

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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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