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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 33

Strategy and decision-making

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 33 · 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
3LRA preparation fields 5afirmaciones que verificar 1áreas de evidencia

Foco de la divulgación

This disclosure covers the entity’s current and planned strategic responses, quantitative and qualitative progress against previously disclosed plans, and trade-offs between sustainability-related risks and opportunities. It should not be reduced to an action list or generic evidence of progress.

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 planned response Explain how the entity has responded and plans to respond in strategy and decision-making. Current approved records and review evidence supporting current and planned response. Sustainability reporting / relevant process owner
Progress against previously disclosed plans Provide quantitative and qualitative progress information. Current approved records and review evidence supporting progress against previously disclosed plans. Sustainability reporting / relevant process owner
Trade-offs between sustainability-related risks and opportunities Explain trade-offs considered. Current approved records and review evidence supporting trade-offs between sustainability-related risks and opportunities. Sustainability reporting / relevant process owner
＋ Mostrar los subelementos de s1-33 (lista de trabajo de LRA)

Cómo prepararlo

Start with material risks/opportunities.
Identify current and planned strategic responses.
Retrieve plans disclosed previously.
Prepare quantitative and qualitative progress.
Identify trade-offs between sustainability-related risks/opportunities.
Distinguish plans, targets and actions.
Verify status, scope and evidence.
Review 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.

For each material risk or opportunity, provide the current and planned strategic response; identify any plan disclosed in a previous reporting period and provide quantitative and qualitative progress; and describe any trade-offs between sustainability-related risks and opportunities considered in decision-making.

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 risk or opportunity, provide the current and planned strategic response; identify any plan disclosed in a previous reporting period and provide quantitative and qualitative progress; and describe any trade-offs between sustainability-related risks and opportunities considered in decision-making.

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 planned responses; provide quantitative and qualitative progress against previously disclosed plans; explain trade-offs between sustainability-related risks and opportunities.

Nota de contexto

Apply IFRS S1.33 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 s1-33 — 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 planned responses are disclosed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Previously disclosed plans are identified.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Quantitative progress is provided.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Qualitative progress is provided.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Trade-offs between sustainability-related risks/opportunities are explained.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

Only current or only planned responses.
Progress against internal undisclosed plan.
Only quantitative or only qualitative progress.
Target progress substituted.
Generic trade-off unrelated to risks/opportunities.
Actions listed without strategic connection.
Aspiration presented as plan.
✓ 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

s1-33

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 · s1-33

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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