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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 44(a)

Processes for sustainability-related risks

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 44(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
7LRA preparation fields 7afirmaciones que verificar 1áreas de evidencia

Foco de la divulgación

This disclosure explains the processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs and parameters, scenario-analysis use, assessment of the nature, likelihood and magnitude of effects, prioritisation relative to other risks, monitoring and changes in the processes.

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
Processes and related policies Identify, assess, prioritise and monitor sustainability-related risks. Current approved records and review evidence supporting processes and related policies. Sustainability reporting / relevant process owner
Inputs and parameters Data sources and scope of operations covered. Current approved records and review evidence supporting inputs and parameters. Sustainability reporting / relevant process owner
Scenario analysis Whether and how scenario analysis informs identification. Current approved records and review evidence supporting scenario analysis. Sustainability reporting / relevant process owner
Assessment of effects How nature, likelihood and magnitude of effects are assessed, including qualitative factors, quantitative thresholds or other criteria. Current approved records and review evidence supporting assessment of effects. Sustainability reporting / relevant process owner
Prioritisation relative to other risks Whether and how sustainability-related risks are prioritised relative to other types of risk. Current approved records and review evidence supporting prioritisation relative to other risks. Sustainability reporting / relevant process owner
Monitoring How sustainability-related risks are monitored. Current approved records and review evidence supporting monitoring. Sustainability reporting / relevant process owner
Changes in processes Whether and how processes changed compared with the previous reporting period. Current approved records and review evidence supporting changes in processes. Sustainability reporting / relevant process owner
＋ Mostrar los subelementos de s1-44-a (lista de trabajo de LRA)

Cómo prepararlo

Map identify/assess/prioritise/monitor processes and related policies.
Document inputs, data sources and scope.
Determine whether/how scenario analysis informs identification.
Document assessment of nature, likelihood and magnitude of effects.
Document prioritisation relative to other risks.
Document monitoring.
Compare processes with prior period.
Separate integration under 44(c).
Verify evidence 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 processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs/data sources and scope, scenario-analysis use, assessment criteria for nature/likelihood/magnitude of effects, prioritisation relative to other risks, monitoring and changes since the previous reporting period.

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 processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs/data sources and scope, scenario-analysis use, assessment criteria for nature/likelihood/magnitude of effects, prioritisation relative to other risks, monitoring and changes since the previous reporting period.

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 processes and related policies; inputs and parameters; whether and how scenario analysis informs identification; assessment of nature, likelihood and magnitude of effects; prioritisation relative to other risks; monitoring; and process changes since the previous period.

Nota de contexto

Apply IFRS S1.44(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 s1-44-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
Processes and related policies cover identify/assess/prioritise/monitor.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Inputs/data sources/scope 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.
Scenario-analysis use is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Nature/likelihood/magnitude of effects assessment is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Prioritisation relative to other risks is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Monitoring is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Process changes 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

Related policies omitted.
Identify/assess/prioritise/monitor stages incomplete.
Data scope listed without sources.
Scenario analysis treated as mandatory or omitted without explaining whether/how used.
Assessment concerns risk score rather than effects.
No comparison with other risk types.
Monitoring described as target monitoring.
Changes concern risk list rather than processes.
✓ 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

s1-44-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 →

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Profundizar · s1-44-a

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