Biblioteca de divulgacionesGuía práctica para cada divulgación de los informes

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

Processes for sustainability-related 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.

Abrir la fuente oficial de IFRS Foundation ↗ Compartir

Pasaporte publicado

Última revisión el 2026-07-30

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(b) · 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 6áreas de evidencia

Foco de la divulgación

This disclosure requires the entity to describe the processes it uses to identify, assess, prioritise and monitor sustainability-related opportunities. The description should explain the actual processes used by the entity and cover all four stages sufficiently for users to understand how opportunities move from identification through assessment and prioritisation to ongoing monitoring.

IFRS S1.44(b) does not prescribe the detailed sub-elements specified for risk processes in IFRS S1.44(a). Information such as criteria, data sources, process scope, review frequency or process ownership may be included where it is necessary to explain the entity’s actual opportunity processes. Integration into the overall risk management process is addressed separately in IFRS S1.44(c).

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

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

Can we describe how the entity identifies sustainability-related opportunities? Can we explain how those opportunities are assessed and prioritised? Can we explain how they are monitored after identification? Are the processes described the entity’s actual processes rather than the reporting team’s preparation method? Where different opportunity processes operate across the entity, have the material differences been faithfully described?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Identification process	Describe how the entity identifies sustainability-related opportunities that could reasonably be expected to affect its prospects.	Current approved records and review evidence supporting identification process.	Sustainability reporting / relevant process owner
Assessment process	Describe how the entity assesses the identified sustainability-related opportunities.	Current approved records and review evidence supporting assessment process.	Sustainability reporting / relevant process owner
Prioritisation process	Describe how the entity prioritises sustainability-related opportunities.	Current approved records and review evidence supporting prioritisation process.	Sustainability reporting / relevant process owner
Monitoring process	Describe how the entity monitors sustainability-related opportunities after they have been identified and assessed.	Current approved records and review evidence supporting monitoring process.	Sustainability reporting / relevant process owner

＋ Mostrar los subelementos de s1-44-b (lista de trabajo de LRA)

Cómo prepararlo

Identify the actual processes the entity uses to identify sustainability-related opportunities.

Describe how identified opportunities are assessed.

Describe how opportunities are prioritised, including relevant criteria where they form part of the actual process.

Describe how opportunities are monitored after identification and prioritisation.

Determine whether the entity uses different processes for different types of opportunity, business units or functions and explain material differences.

Gather evidence showing that the processes described operated in practice during the reporting period.

Cross-reference IFRS S1.44(c) for information on integration into and influence on the overall risk management process.

For climate-related opportunities, apply the additional requirements of IFRS S2.25(b), including whether and how climate-related scenario analysis informs identification.

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 documentation describing the processes used during [reporting period] to identify, assess, prioritise and monitor sustainability-related opportunities. Please explain each of the four stages and attach the relevant process maps, opportunity registers, assessment records, prioritisation or decision papers and monitoring reports. Where the processes differ by business unit or type of opportunity, please explain the material differences.

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

Solicitud mejor

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 how the entity identifies sustainability-related opportunities. Explain how identified opportunities are assessed and prioritised. Explain how the entity monitors those opportunities. Include supporting details such as criteria, inputs, scope, review arrangements or ownership only where they are necessary to explain the actual processes. How to prepare it

Nota de contexto

Apply IFRS S1.44(b) 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-b — 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
We described how the entity identifies sustainability-related opportunities.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
We described how identified sustainability-related opportunities are assessed.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are prioritised.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are monitored.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
The disclosed processes reflect the entity’s actual processes and are supported by current process documentation and operating evidence.	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

Process maps or procedures for identifying, assessing, prioritising and monitoring sustainability-related opportunities.Opportunity registers, pipelines or equivalent records showing how opportunities move through the process.Assessment and prioritisation papers, including criteria where these are used.Committee or management records showing decisions and process operation.Monitoring reports, review records and evidence of updates to identified opportunities.Documentation distinguishing sustainability-related opportunities from ordinary commercial opportunities.

Carencias habituales en los informes

The disclosure describes how opportunities are identified but not how they are assessed, prioritised or monitored.

Ordinary commercial ideas are presented as sustainability-related opportunities without explaining why they could reasonably affect the entity’s prospects.

The disclosure lists opportunities but does not describe the processes used.

Assessment and prioritisation are combined so broadly that users cannot understand the difference.

Monitoring is described as performance tracking against targets rather than monitoring of the identified opportunities.

The reporting-preparation method is described instead of the entity’s actual business processes.

Inputs, boundaries or scoring systems are presented as mandatory IFRS S1.44(b) datapoints.

Opportunity processes are assumed to be identical to risk processes without explaining the actual arrangements.

Integration into overall risk management is presented as part of paragraph 44(b) rather than separately under paragraph 44(c).

Scenario analysis is presented as universally required under IFRS S1.44(b).

Data-collection mistakes.

✓ Asistente de IA de LRA · Con supervisión humana

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 s1-44-b? ¿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

s1-44-b

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 · s1-44-b

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/s1-44-b/

Gratis · LRA Community

Consiga sus herramientas para s1-44-b — gratis

Sus herramientas de preparación son gratuitas para los miembros de LRA Community y los estudiantes. Regístrese una vez (es gratis) y su descarga comenzará de inmediato, además de la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Los miembros ven el mapa completo de cobertura de puntos de dato — ✓ con referencias de página — en tres informes reales, con las palabras de las propias empresas.