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IFRS S2: Climate-related Disclosures·Paragraph 10

Climate-related risks and 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.

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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 S2: Climate-related Disclosures

Paragraph 10 · 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 6afirmaciones que verificar 1áreas de evidencia

Foco de la divulgación

The objective of this disclosure is to enable users of general purpose financial reports to understand the climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects.

Describe climate-related risks and opportunities affecting prospects; classify each risk as physical or transition; specify all applicable horizons of effects; and explain horizon definitions and their link to strategic planning. Apply IFRS S2.11–12 in identification.

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
Climate-related risk or opportunity Describe each matter that could reasonably be expected to affect prospects. Current approved records and review evidence supporting climate-related risk or opportunity. Sustainability reporting / relevant process owner
Effect on prospects — supporting field Explain why it could affect cash flows, access to finance or cost of capital. Current approved records and review evidence supporting effect on prospects — supporting field. Sustainability reporting / relevant process owner
Risk classification For each risk, state whether it is physical or transition. Current approved records and review evidence supporting risk classification. Sustainability reporting / relevant process owner
Time horizon(s) of effects Specify all short-, medium- or long-term horizons over which effects could occur. Current approved records and review evidence supporting time horizon(s) of effects. Sustainability reporting / relevant process owner
Definitions of time horizons Explain how short, medium and long term are defined. Current approved records and review evidence supporting definitions of time horizons. Sustainability reporting / relevant process owner
Link to strategic planning horizons Explain how definitions link to strategic decision-making horizons. Current approved records and review evidence supporting link to strategic planning horizons. Sustainability reporting / relevant process owner
Identification basis — supporting field Document IFRS S2.11–12 application. Current approved records and review evidence supporting identification basis — supporting field. Sustainability reporting / relevant process owner
＋ Mostrar los subelementos de s2-10 (lista de trabajo de LRA)

Cómo prepararlo

Apply IFRS S2.11–12.
Determine which matters could affect prospects.
Draft entity-specific descriptions.
Classify each risk.
Assess all horizons of effects.
Define horizons and planning linkage.
Review materiality, aggregation 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.

Request entity-specific description, risk/opportunity status, prospects rationale, physical/transition classification for risks, all horizons of effects, supporting evidence, horizon definitions, planning linkage and industry-topic assessment. Remove arbitrary item counts and mandatory location fields.

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

Solicitud mejor

Request entity-specific description, risk/opportunity status, prospects rationale, physical/transition classification for risks, all horizons of effects, supporting evidence, horizon definitions, planning linkage and industry-topic assessment. Remove arbitrary item counts and mandatory location fields.

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 each risk and opportunity; classify risks as physical or transition; specify all horizons of effects; define horizons and link them to strategic planning.

Nota de contexto

Apply IFRS S2.10 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 s2-10 — 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
Risks/opportunities affecting prospects described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Every risk classified physical/transition.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
All horizons of effects specified.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Horizon definitions and planning linkage explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Reasonable/supportable information used.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Industry-based disclosure topics considered.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

Generic topic lists.
Missing prospects rationale.
Impacts not translated into risks/opportunities.
Opportunities incorrectly classified.
Risk classification absent.
One horizon forced.
Response timing used instead of effect timing.
Horizon definitions or planning linkage absent.
IFRS S2.11–12 not applied.
Content index treated as disclosure.
✓ 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

s2-10

dentro de IFRS S2: Climate-related Disclosures

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Relacionado y explorar

Identification inputs and industry topics → FichaObjective →Business model and value chain impact → FichaStrategy response and transition plan → FichaResourcing of climate actions → Ver todas las divulgaciones →

Más en IFRS S2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Profundizar · s2-10

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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