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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraphs 51–53

Targets, metric consistency and clear labelling

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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

Paragraphs 51–53 · 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
10LRA preparation fields 10afirmaciones que verificar 8áreas de evidencia

Foco de la divulgación

This disclosure requires the entity to provide information about targets it has set to monitor progress towards achieving its strategic goals and targets it is required to meet by law or regulation. For each target, the entity discloses the metric used, the specific quantitative or qualitative target, the applicable period, the base period, any milestones and interim targets, performance against the target and an analysis of trends or changes in performance, and any revisions to the target with an explanation of those revisions.

The definition and calculation of metrics, including metrics used to set targets and monitor progress, must be consistent over time. Metrics and targets must be labelled and defined using meaningful, clear and precise names and descriptions. If a metric is redefined or replaced, the entity applies IFRS S1.B52.

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
Metric used for the target Identify the metric used both to set the target and to monitor progress towards reaching it. Current approved records and review evidence supporting metric used for the target. Sustainability reporting / relevant process owner
Specific target State the specific quantitative or qualitative target the entity has set or is required to meet. Current approved records and review evidence supporting specific target. Sustainability reporting / relevant process owner
Target period State the period over which the target applies. Current approved records and review evidence supporting target period. Sustainability reporting / relevant process owner
Base period State the base period from which progress is measured. Current approved records and review evidence supporting base period. Sustainability reporting / relevant process owner
Milestones and interim targets Disclose any milestones and interim targets that form part of the target pathway. Current approved records and review evidence supporting milestones and interim targets. Sustainability reporting / relevant process owner
Performance and trend analysis Report performance against each target and analyse trends or changes in the entity’s performance. Current approved records and review evidence supporting performance and trend analysis. Sustainability reporting / relevant process owner
Target revisions Disclose any revisions to the target and explain the reasons for those revisions. Current approved records and review evidence supporting target revisions. Sustainability reporting / relevant process owner
Metric consistency Confirm that the definition and calculation of the metric are consistent over time. Where a metric is redefined or replaced, apply IFRS S1.B52. Current approved records and review evidence supporting metric consistency. Sustainability reporting / relevant process owner
Clear labels and definitions Use meaningful, clear and precise names and descriptions for both the metric and the target. Current approved records and review evidence supporting clear labels and definitions. Sustainability reporting / relevant process owner
Target source Record internally whether the target was set by the entity to monitor a strategic goal or is required by law or regulation. Current approved records and review evidence supporting target source. Sustainability reporting / relevant process owner
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Cómo prepararlo

Compile the targets the entity has set to monitor progress towards strategic goals and targets it is required to meet by law or regulation.
For each target, identify the metric used both to set the target and monitor progress.
Record the specific quantitative or qualitative target, the period over which it applies and the base period from which progress is measured.
Identify any milestones and interim targets established by the entity.
Calculate or compile performance against each target and prepare an analysis of trends or changes in performance.
Identify any revisions to the target and explain why they were made.
Check that the definition and calculation of each metric are consistent over time.
Where a metric was redefined or replaced, apply IFRS S1.B52, including revised comparative information unless impracticable.
Review metric and target names and descriptions to ensure they are meaningful, clear and precise.
Connect target information with the relevant sustainability-related risk or opportunity, strategy and performance metrics.

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 approved target pack for [target name] for [reporting period]. Please include: whether the target was set by the entity to monitor a strategic goal or is required by law or regulation; the metric used to set the target and monitor progress; the specific quantitative or qualitative target; the period over which the target applies; the base period; any milestones and interim targets; actual performance against the target and the multi-period information needed to analyse trends or changes; any revisions to the target and the reasons; and any changes to the metric definition or calculation method, including the comparative information prepared under IFRS S1.B52.

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 approved target pack for [target name] for [reporting period]. Please include: whether the target was set by the entity to monitor a strategic goal or is required by law or regulation; the metric used to set the target and monitor progress; the specific quantitative or qualitative target; the period over which the target applies; the base period; any milestones and interim targets; actual performance against the target and the multi-period information needed to analyse trends or changes; any revisions to the target and the reasons; and any changes to the metric definition or calculation method, including the comparative information prepared under IFRS S1.B52.

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Nota metodológica

For each target, disclose the metric used to set it and monitor progress; the specific quantitative or qualitative target; the period over which it applies; the base period; any milestones and interim targets; performance against the target and an analysis of trends or changes in performance; and any target revisions with reasons. Confirm that metric definitions and calculations are consistent over time and that metrics and targets use meaningful, clear and precise names and descriptions. Apply IFRS S1.B52 where a metric is redefined or replaced. How to prepare it

Nota de contexto

Apply IFRS S1.51–53 using the exact paragraph scope and cross-references stated in the official IFRS source.

Centro de descargas

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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 identified the targets the entity has set to monitor progress towards achieving its strategic goals and targets it is required to meet by law or regulation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each target, we disclosed the metric used to set the target and monitor progress.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each target, we disclosed the specific quantitative or qualitative target.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed the period over which each target applies and the base period from which progress is measured.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed any milestones and interim targets established for each target.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We reported performance against each target and provided an analysis of trends or changes in performance.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed any revisions to targets and explained the reasons for those revisions.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We confirmed that metric definitions and calculations were consistent over time.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Where a metric was redefined or replaced, we applied IFRS S1.B52, including revised comparative information unless impracticable.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We labelled and defined metrics and targets using meaningful, clear and precise names and descriptions.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

Targets required by law or regulation are omitted.
A broad ambition, aim or commitment is presented as a target without a specific quantitative or qualitative outcome.
The metric used to set the target differs from the metric used to monitor progress without explanation.
The target period or base period is absent or unclear.
Existing milestones or interim targets are omitted.
The disclosure provides an “on track” status but no performance information or trend analysis.
Performance is reported without analysis of trends or changes.
A revised target is presented without identifying the revision or explaining the reason.
A target revision and a metric redefinition are treated as the same event.
A metric was redefined or replaced without applying IFRS S1.B52.
Comparative performance uses inconsistent metric definitions or calculation methods.
Metric or target labels are vague, promotional or inconsistent with the underlying definition.
A negative statement about the absence of milestones or target revisions is treated as universally mandatory.
Data-collection mistakes.
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Referencias del marco

Requisitos aplicables de IFRS / ISSB y divulgaciones relacionadas

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IFRS / ISSB

s1-51-53

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 · s1-51-53

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