IFRS S2: Climate-related Disclosures·Paragraphs 25–b
Climate-opportunity processes
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.
Pasaporte publicado
Revisión pendienteNorma
IFRS S2: Climate-related Disclosures
Paragraphs 25–b · 2024
Última revisión
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Material formativo de LRA · No emitido ni avalado por IFRS
Foco de la divulgación
This disclosure asks an organisation to explain the processes it uses to identify, assess and manage climate-related opportunities. In practice, that means describing how opportunity work is built into decision-making, who is involved, what information is used, and how the organisation keeps track of opportunities over time. The focus is on the actual management process, not just a list of hoped-for benefits.
The practical question is whether this applies only to a few headline projects or is embedded across the business. A useful explanation would show the scope of coverage across operations, business units, geographies and stages of the value chain, and make clear whether the process is used consistently or only for selected sites or initiatives.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de IFRS.
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 |
|---|---|---|---|
| Strategy linkage | A plain description of how the opportunity or issue is connected to the organisation’s strategic plan, including where that connection is reflected in planning documents or decision-making. | Strategy papers, business plans, board packs, or planning documents showing the link. | Strategy / Corporate planning |
| Tracking and review | How the organisation tracks the matter over time and how often it is reviewed, including the main checks, updates, and escalation route used in practice. | Monitoring dashboards, review meeting minutes, management reports, or action logs. | Risk / Performance management |
| Opportunity spotting process | The process used to find and record opportunities, including who looks for them, what inputs are used, and how items are captured for assessment. | Process maps, workshop notes, registers, intake forms, or internal guidance. | Risk / Strategy / Business development |
| Ranking rules | The rules or factors used to rank items against each other, including the criteria applied and how the organisation decides what comes first. | Scoring matrices, assessment templates, policy notes, or committee papers. | Risk / Strategy / Finance |
| Scenario analysis use | Where and how scenario analysis is used in the organisation, including the decisions, planning, or risk work it informs and the main assumptions considered. | Scenario models, planning papers, risk assessments, or board materials. | Strategy / Risk / Finance |
Cómo prepararlo
Solicitar los datos
Request the climate opportunity process evidence from Strategy
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
How do we identify, assess, prioritise, monitor and review climate-related opportunities, and how is that work connected to strategic planning?
Use your organisation’s own names for the relevant process, planning forum, review cycle and scenario work first, then map them back to the disclosure points. Keep the request in business language that the owner already uses, and check the official source before sign-off.
Solicitud débil
Please provide the climate-opportunity process disclosure evidence for IFRS S2 25(b), including the identification process, prioritisation criteria, scenario use, monitoring and review, and linkage to strategic planning.
Por qué falla: This uses framework language that many business owners will not recognise, so it is harder for them to find the right material quickly. It also sounds like a compliance checklist rather than a request for the organisation’s own planning and review evidence.
Solicitud mejor
Please send the latest strategy and planning materials for [reporting period] that show how your team spots climate-related opportunities, decides which ones matter most, checks progress, and uses scenario work where relevant. If your team uses different names for these steps, use those names and add a short note so we can map them back.
Plantilla de correo formal
Subject: Request for climate opportunity process evidence for [reporting period] Hi [name], We are preparing the sustainability reporting pack and need your help with the evidence for the climate opportunity process area. Please share the materials that show: - how opportunity work is linked into strategic planning; - how the process is monitored and reviewed; - how opportunities are identified; - what criteria are used to prioritise them; and - how scenario work is used, if applicable. Please include the latest version for [reporting period], plus any supporting notes, slides, meeting papers, or approvals that explain the process in your team’s own terms. If there are different names for these activities in your area, please use those names and add a short note so we can map them back correctly. A possible LRA training template only — please adapt this to your organisation and check the official source before sign-off. Thanks, [preparer name]
Versión corta para Teams / Slack
Hi [name] — could you send over the latest strategy/planning materials that show how climate opportunities are identified, ranked, reviewed and linked into planning for [reporting period]? Please include any scenario pack or review notes you use. Use your team’s own terms if they differ. Thanks.
Ejemplos sectoriales
Manufacturing
Contexto. A group strategy team runs annual planning and capital allocation reviews for plant upgrades and product development.
Solicitud adaptada. Please share the planning papers and review notes for [reporting period] that show how climate-related upside is identified in product, plant and supply chain planning, how it is ranked, how it is tracked through the year, and how any scenario work feeds into the annual plan.
Ejemplo de respuesta. Attached: annual strategy deck, capital allocation paper, quarterly review minutes, and a scenario workshop summary. Internal labels used: efficiency upside, low-carbon product growth, and resilience gains.
Retail
Contexto. A commercial planning team reviews store format, sourcing and customer proposition opportunities each quarter.
Solicitud adaptada. Please provide the latest commercial planning pack for [reporting period] showing how climate-related opportunities are spotted in sourcing, store operations and customer offers, how they are prioritised, how they are reviewed, and whether scenario analysis is used in the planning cycle.
Ejemplo de respuesta. Attached: quarterly commercial pack, sourcing review note, store format roadmap, and scenario assumptions sheet. Internal labels used: customer demand shift, lower-cost energy actions, and supplier mix changes.
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
We describe the basis used to identify, screen and rank climate-related opportunities, including how the process links into strategic planning, what criteria are applied, how often it is reviewed and where scenario analysis is used.
Nota de contexto
This tells readers how the organisation turns climate-related opportunity signals into business decisions, showing whether the approach is embedded in planning and how consistently it is applied.
Declaración sobre las variaciones
If the process changed during the period, explain whether that was due to a refresh of planning inputs, a revised set of ranking criteria, a different review cadence or a broader use of scenario analysis.
Entrada del índice de contenidos
s2-25-b Climate-opportunity processes — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We show how the coverage figure was built from the planning work we used internally, so the reader can see the link between the number and our strategy process. | The assurer may test whether the figure is genuinely derived from the planning process, or whether the link is only asserted without a clear trail from source material to the published number. | Board or management planning papers, strategy decks, working papers showing how the figure was assembled, sign-off notes, and any cross-reference between the published figure and the internal planning cycle. |
| We kept this section focused on the opportunity process itself and did not repeat the same process details elsewhere in the report without need. | The assurer may look for duplicated or inconsistent descriptions across sections, which can create confusion about which explanation is authoritative. | Drafts of the report, cross-references between sections, editorial review notes, and a check showing where the same process content appears and why it was not repeated. |
| We explain the steps we used to spot possible climate-related upside and to judge which ones were worth taking forward. | The assurer may probe whether the description is too high level, or whether the organisation can evidence a real process rather than a generic statement. | Process maps, workshop notes, opportunity registers, assessment templates, and records showing how ideas were screened and evaluated. |
| We describe how we keep the coverage figure under review after publication, including who checks it and when updates are considered. | The assurer may ask whether there is an actual monitoring routine, whether it is followed consistently, and whether changes are captured in a controlled way. | Monitoring schedules, review meeting minutes, update logs, version control records, and evidence of assigned owners for ongoing review. |
| We explain the method we use to identify possible climate-related upside and the way we assess it before it is included in the disclosure. | The assurer may test whether the identification and assessment steps are distinct, documented, and applied consistently across the items included. | Method statements, assessment criteria, scoring sheets, opportunity pipeline records, and evidence that the method was applied to the disclosed items. |
| We set out the criteria we used to rank the opportunities, so the reader can see why some items were treated as more important than others. | The assurer may challenge whether the ranking rules were defined in advance, applied consistently, and supported by evidence rather than judgement alone. | Prioritisation framework, weighting or scoring rules, decision papers, ranking outputs, and approvals showing how the final order or emphasis was reached. |
Paquete de evidencia que preparar
Carencias habituales en los informes
Carencias habituales
Errores que evitar al recopilar los datos
Dónde suele hacer falta juicio profesional
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
We fold climate-related opportunities into our three-year plan by testing how efficiency gains, grid flexibility and lower-carbon power sales could affect revenue, capital spend and delivery timing.
- Each quarter, management refreshes the register of possible upside cases, ranks them against expected value, ease of delivery, timing and fit with our risk appetite, and then decides which ones move into the plan.
- We test the shortlist against two internal climate pathways and a high-warming case, using the results to check whether our assumptions, investment choices and milestone dates still make sense.
This example shows how a utility might connect opportunity work to planning, review it regularly, rank ideas using clear business filters, and use climate pathways to challenge assumptions.
We use climate-related upside screening to shape our medium-term plan, especially where heat, water stress and changing consumer demand could create new product or efficiency gains.
- Our team reviews the pipeline every half-year, scoring each idea on margin impact, implementation effort, customer demand, resilience benefit and how quickly it could be delivered, so only the strongest cases progress.
- We then compare the selected actions with a low-disruption and a severe-disruption climate path to see whether the timing, spend profile and expected returns still hold up.
This example shows how a manufacturer could link opportunity work to strategy, keep it under periodic review, apply practical ranking criteria, and use scenarios to test whether the chosen actions remain credible.
Informes de empresas
Cómo informan las empresas sobre S2-25-b en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
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Compruebe su comprensión
Escenarios para trabajar
A manufacturer has a climate-opportunity register, but the finance team says it is only a sustainability file and never feeds into the three-year plan. The operations director wants to keep it separate because the business plan is already signed off.
A retailer reviews its opportunity pipeline once a year for the annual report, but the commercial team also updates it after major market shifts and new policy signals. The draft disclosure only mentions the year-end review.
An energy company has a spreadsheet of possible climate-related upside cases, but the team cannot explain how items first enter the list or who decides whether a new idea is worth tracking. The draft text says only that opportunities are ‘considered as they arise’.
A food producer ranks climate opportunities using expected margin uplift, implementation effort, and fit with existing capital plans. The sustainability team also ran a scenario exercise, but the draft disclosure does not say how those scenarios affected the ranking.
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
s2-25-b
dentro de IFRS S2: Climate-related Disclosures
Relacionado y explorar
Más en IFRS S2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
Start with the plain-language explainer and the step-by-step how to prepare section, then use the datapoints, example disclosures and draft-output section to turn your notes into a first draft. The page is set up as practitioner guidance, so it is meant to help you prepare the disclosure rather than act as an official source.
The page says to prepare data for strategy linkage, tracking and review, opportunity spotting process, ranking rules and scenario analysis use. Collect those inputs first so you can build a complete draft and avoid gaps later.
Use the page’s step-by-step preparation guidance and the datapoints list to set what you are covering and how you will describe it. The scenario analysis use item is especially useful for checking that your method is clear and consistent in the draft.
The page does not assign roles, but it is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers to work from the same material. In practice, use the workbook and evidence pack to make ownership and review points clear within your team.
The page includes an evidence pack with five items and six assurance claims to verify, each framed around claim, risk and evidence. Use those together so you can show where the disclosure came from and what supports it.
The page has a section on common reporting gaps and mistakes, so use that as a checklist before you finalise the draft. It is there to help you spot missing data, weak explanations and other avoidable issues early.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it alongside the page’s datapoints, evidence pack and example disclosures to organise your working papers.
The page includes synthetic illustrative examples, including a quantitative table where relevant, so you can see how the disclosure might look in practice. Treat them as examples only and adapt the structure and wording to your own data.
The page notes ESRS E1 as the closest correspondence, so the same underlying data may be reusable where it fits your reporting set-up. Do not assume the disclosures are identical; use the page to check how your existing material can be adapted.
The draft-output section gives visualisation ideas, narrative starters and a content-index line to help you assemble the final text. Use those prompts to convert your prepared data into a clear draft that is easy to review and evidence.
Más preguntas con las que puede ayudar esta página
Profundizar · s2-25-b
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