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IFRS S2: Climate-related Disclosures·Paragraphs 29–a–vi–2
Financed emissions
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 pendiente
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En revisión
Revisión editorial en curso
Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma.
Úsela junto con la fuente oficial de IFRS mientras dure esa revisión.
Norma
IFRS S2: Climate-related Disclosures
Paragraphs 29–a–vi–2 · 2024
Última revisión
—
Material formativo de LRA · No emitido ni avalado por IFRS
Para preparar esta divulgación
Foco de la divulgación
This disclosure is asking the organisation to explain how much of its financed emissions it has covered in its reporting, and to make clear the basis for that coverage. In practice, the focus is on whether the reported figure reflects the full relevant financing activity or only a selected part of it, so readers can understand what is included and what is left out.
The practical point is comparability and completeness. An organisation should be clear about the scope of the financed emissions information it presents, for example whether it covers all relevant operations and portfolios or only certain business lines, entities, or flagship activities. The aim is to avoid giving a headline number without showing how representative it is of the organisation’s overall financed emissions exposure.
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 |
|---|---|---|---|
| Asset mix by sector | Record the portfolio split by asset class and by investee industry, using the same categories used in the reporting pack and source holdings data. | Portfolio analytics export, holdings schedule, and the classification mapping used to group assets and sectors. | Investment reporting / portfolio analytics |
| Portfolio size measure | Capture the reported portfolio size using the chosen basis, either assets under management or gross exposure, and keep the currency basis consistent with the source report. | Management accounts, portfolio valuation report, or risk report showing the selected measure and reporting date. | Finance / investment reporting |
| Screening exclusions | List the exclusion rules applied to the portfolio, including what was screened out and the reason or policy basis for each exclusion. | Exclusion policy, screening logs, and any exception or override records. | ESG / investment compliance |
| Emissions by scope | Set out financed emissions separately for each emissions scope used in the calculation, with the scope labels and totals kept distinct. | Carbon accounting workbook, issuer emissions source files, and calculation outputs by scope. | ESG data / climate reporting |
| Coverage percentage | State the share of the portfolio or holdings set that is included in the calculation, using the same denominator as the methodology and the same reporting period. | Coverage calculation, denominator schedule, and reconciliation to the full portfolio universe. | ESG data / portfolio analytics |
| Allocation method | Describe the rule used to assign financed emissions or exposure across holdings, including the allocation logic, data hierarchy, and any fallback approach. | Methodology note, calculation workbook, and model assumptions showing how values were allocated. | ESG methodology / finance |
＋ Mostrar los subelementos de s2-29-a-vi-2 (lista de trabajo de LRA)
Break the portfolio down by asset class or industry.
State the total assets under management or gross exposure used for the disclosure.
List any exclusions applied and explain what was left out.
Show financed emissions separately for each emissions scope used.
Give the percentage of the portfolio or exposure that is included in the calculation.
Describe the method used and the basis for allocating amounts.
Cómo prepararlo
Set the boundary first: decide which holdings, portfolios, or activities are in scope for this disclosure, and make that scope consistent across every figure and narrative you prepare.
Define the classification basis you will use, including how you group exposures by asset class or sector, how you treat financed emissions by emissions scope, and what allocation approach sits behind the numbers.
Gather the source records that support each required item: the exposure or assets-under-management figure, the percentage included, the breakdown by asset class or industry, the emissions-by-scope information, and the notes on exclusions and methodology.
Build the disclosure outputs from those records, making sure the numeric amounts and the written explanations line up and that the presentation is complete for each required element.
Record any exclusions and any changes in approach clearly, so a reviewer can see what was left out, why it was left out, and whether the basis used differs from prior reporting or internal reporting packs.
Check the draft against the official source and your internal evidence pack, confirming that the scope, definitions, calculations, and wording all match the underlying records before sign-off.
Solicitar los datos
Request the portfolio data from Investments
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What portfolio holdings and calculation basis should we use to prepare the financed emissions disclosure for the reporting period?
Use your organisation’s own portfolio and exposure terms first, then map them to the disclosure wording. For example, ask for the holdings book, mandate book, or exposure file if that is how the team works. Keep the request in the language the owner already uses, and check the source before sign-off.
Solicitud débil
Please provide the financed emissions data required for the disclosure, including all relevant methodology and exclusions.
Por qué falla: It uses framework language instead of the team’s own portfolio terms, so the owner may not know which file or calculation run is being asked for. It also does not specify the period, source system, exposure basis, or the exact fields needed to evidence the working paper.
Solicitud mejor
Please send the month-end portfolio exposure file for [reporting period] used in the climate pack, including the holdings in scope, the exposure measure for each line, the asset and industry labels, any exclusions and reasons, the emissions scope split, the share covered, and the allocation method. Include the source file name, extract date, version, and reviewer details. Use your own internal terms and we will map them for the disclosure pack.
Plantilla de correo formal
Subject: Request for portfolio data for [reporting period] climate disclosure Hi [name/team], We are preparing the climate disclosure pack for [reporting period] and need the portfolio data used for the financed emissions working paper. Please send the latest file or extract covering: - the portfolio / book names in scope - the exposure measure used for each holding - the asset and industry grouping used in your file - any holdings excluded, with the reason for each exclusion - the emissions scope split used in the analysis - the share of the portfolio covered by the calculation - the method used to attribute emissions to holdings - the source system or file name, extract date, and version If you use different internal terms, please keep those in your own wording and we will map them for the disclosure pack. Please also include the preparer, reviewer, and approval date so we can retain the evidence trail. This is a possible LRA training template only. Please adapt it to your organisation and check the source material before sign-off. Thanks, [preparer name]
Versión corta para Teams / Slack
Hi [name/team] — could you share the latest portfolio/exposure file for [reporting period]? We need the holdings, exposure basis, asset/industry groupings, exclusions, emissions scope split, coverage %, and method notes for the financed emissions working paper. Please include the source file name/version and who prepared/reviewed it. Use your team’s own terms and we’ll map them. This is a possible LRA training template only — please adapt to your organisation and check the source before sign-off.
Ejemplos sectoriales
Asset management
Contexto. The team maintains a monthly holdings file for pooled funds and segregated mandates.
Solicitud adaptada. Please share the month-end holdings and exposure extract for [reporting period] across the funds and mandates in scope, including the exposure basis used, the fund and mandate labels, any excluded positions, the emissions scope split, the coverage %, and the attribution method. Please include the source system, file version, and reviewer details.
Ejemplo de respuesta. Attached: month-end holdings extract; fund and mandate list; exposure basis = market value; exclusions tab with reasons; scope split tab; coverage summary showing 92% included; method note describing the allocation approach; source system and approval trail.
Commercial banking
Contexto. The team tracks lending books and off-balance-sheet exposures in a credit risk system.
Solicitud adaptada. Please provide the period-end exposure file for [reporting period] for the lending books in scope, including the book names, exposure measure used, industry labels, excluded facilities and reasons, emissions scope split, coverage %, and the allocation method used in the credit model. Please include the system extract details and sign-off trail.
Ejemplo de respuesta. Attached: credit risk extract; lending book list; exposure basis = gross exposure; exclusions tab for out-of-scope facilities; scope split summary; coverage at 88%; allocation notes for the attribution model; extract date, version, preparer, and reviewer.
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
Set out the basis used to assign emissions to each holding, including how the portfolio was grouped, how exposure or assets under management were measured, which parts were left out, and what share of the portfolio was actually covered.
Nota de contexto
Explain what the figures represent in practice: the size of the portfolio segments, the emissions linked to them, the proportion included in the analysis, and how the results should be read alongside the chosen allocation approach.
Declaración sobre las variaciones
If the numbers move materially, point to the main drivers such as changes in portfolio mix, coverage, exclusions, or the allocation approach used, and note whether the shift reflects a real change in the portfolio or a change in the data set.
Entrada del índice de contenidos
s2-29-a-vi-2 Financed emissions — [location / page] / [notes]Centro de descargas
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We prepared the coverage figure from the disclosed operations and the relevant portfolio data we hold, using the same cut-off date and reporting currency throughout. | The assurer will check whether the population used is complete, whether the date basis is consistent, and whether the currency translation has been applied on a like-for-like basis. | Population listing or data extract used for the calculation; reporting cut-off memo; currency conversion working papers; reconciliation to the source ledger or portfolio system. |
| We separated the disclosed amounts by the business lines and asset types we actually use in our internal records, rather than combining unlike items into one total. | The assurer will probe whether the split is genuinely based on underlying records and whether any grouping or reclassification has distorted the result. | Chart of accounts or portfolio taxonomy; mapping file from source records to disclosure categories; review notes showing how items were grouped; sign-off from the preparer and reviewer. |
| Where we left items out of the calculation, we documented the reason for each exclusion and the amount affected before finalising the table. | The assurer will test whether exclusions were justified, consistently applied, and fully quantified, and whether omitted items should have been included. | Exclusion log; supporting policy or methodology note; item-level exception list; evidence of approval for each exclusion; reconciliation showing excluded amounts against the starting population. |
| We used the same calculation approach across the table and kept a clear working paper showing how each figure was built up from source data. | The assurer will look for consistency in the method, traceability from source to output, and whether any manual adjustments were made without support. | Methodology paper; calculation workbook with formulas; version history; audit trail of manual overrides; source-to-report reconciliation. |
| Before publication, we checked the totals, the subtotals, and the percentages against the underlying records and had an independent reviewer challenge the final draft. | The assurer will test whether the pre-publication checks were sufficient to catch arithmetic errors, broken links, and presentation mistakes. | Review checklist; evidence of independent review; recalculation notes; variance analysis; approval email or sign-off record. |
Paquete de evidencia que preparar
Carencias habituales en los informes
A percentage is stated without the underlying counts (numerator and denominator).
The denominator — what the figure is a share of — is not explained.
Partial scope is reported as if it were complete coverage.
One-off activities are counted as if they were ongoing programmes.
Boundary or period changes that move the figure are not flagged.
Exclusions from the reported scope are not listed or explained.
Carencias habituales
Errores que evitar al recopilar los datos
Wrong ownerChasing the sustainability team alone leaves the figures with the wrong business owner, when the data actually sits with finance, risk, portfolio, or product teams.
Framework words instead of business termsAsking for the data in disclosure language confuses colleagues, so they cannot match it to the labels they use in their own systems and reports.
No clear boundaryPulling numbers without first fixing which holdings, products, or books are in scope leads to a mixed dataset that cannot be defended later.
Wrong reporting periodUsing a different cut-off date or time basis from the rest of the pack makes the figures inconsistent with the period being reported.
Mixed counting basisCombining values built on different bases, such as one set on exposure and another on assets under management, produces totals that do not compare like for like.
Source labels lostCopying data into a new file without keeping the original source names and tags breaks the audit trail back to the underlying record.
Separate populations mergedPutting together groups that should stay apart, such as different asset classes or industry buckets, hides the breakdown needed for review.
Missing evidence trailSaving the numbers without the supporting file details, version history, and sign-off record leaves no proof of where the data came from or who checked it.
Dónde suele hacer falta juicio profesional
What sits inside the reporting perimeter after a deal closesSet a clear cut-off for bought or sold businesses, explain whether the figures reflect the opening or closing group, and note any restatements or one-off exclusions caused by the change.
Different country labels for the same activityWhere local classifications do not line up, map them to one internal grouping, explain the mapping rule used, and disclose any material cases that were grouped differently.
Borderline counterparties and partial coverageState how you treated exposures that are only partly in scope, including mixed-purpose arrangements or small holdings near the threshold, and explain the rule used to include or leave them out.
Choosing the measurement date or period basisIf the portfolio moved during the year, explain whether the numbers are based on a point-in-time view, an average, or another internal basis, and keep that choice consistent across the table.
Using estimates where direct figures are missingSay which lines rely on modelled or proxy inputs rather than source data, describe the fallback approach, and identify any material assumptions that could change the result.
Allocating emissions across shared financingWhen one exposure supports more than one activity or borrower, explain the split rule used to apportion the amount and the emissions, and show the same basis across similar cases.
Rounding and small differences in totalsChoose one rounding approach for the whole disclosure, apply it consistently, and explain any small gaps between subtotals and the total caused by rounding.
Protecting client confidentiality through groupingIf individual positions cannot be shown, combine them into a broader band or segment, explain the aggregation rule, and make clear how much of the portfolio is still covered.
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative (synthetic) example — asset management
We have shown the part of our portfolio we include in this calculation, split by asset type and industry where relevant. For each slice, we show the amount covered, the emissions we attribute to it by scope, the share included, the exclusions, and the allocation approach used.
Synthetic illustration only. This example shows how a firm might present a covered portfolio view with emissions split by scope, alongside the share of the portfolio used and the basis for allocation.
Illustrative (synthetic) example — commercial banking
We have set out the lending and project-finance book we used, grouped by borrower sector. For each group, we show the balance covered, the emissions we assign across scopes, the portion included, the amounts left out, and the method used to spread emissions across our exposure.
Synthetic illustration only. This example shows how a lender might present financed emissions by sector, with the covered balance, excluded balance, included share, and the allocation basis used to attribute emissions.
Informes de empresas
Cómo informan las empresas sobre S2-29-a-vi-2 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
The Shanghai Commercial & Savings Bank, Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
The Shanghai Commercial & Savings Bank, Ltd.'s 2024 Sustainability Report provides a clear disclosure of gross financed emissions by scope, including Scope 1, Scope 2, and Scope 3, on page 170. The report also includes data on greenhouse gas emissions by asset class for the years 2021 to 2024, as shown on page 104, and references the methodology used to calculate financed emissions on page 170. However, the report lacks clear information on asset class industry breakdown, exclusions, included percentage, and the methodology allocation basis, with some related context on assets under management but no definitive figures (p.78).
TS Financial Holding Co., Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
TS Financial Holding Co., Ltd.'s 2024 CSR Report provides covered data on financed emissions by scope, including Scope 1, Scope 2, and Scope 3 emissions, reported on page 174 within the Net Zero Strategy and Implementation section. The report also includes a reported value for gross exposure used in the financed emissions calculation on the same page. However, the report does not clearly disclose an asset class industry breakdown, exclusions, the included percentage of assets, or the methodology for allocation basis, with some related context found but not definitive disclosures (p.174).
E.SUN Financial Holding Company, Ltd.
Banks / Diverse Financials / Insurance · Taiwan · 2024
E.SUN Financial Holding Company’s 2024 Sustainability Report provides data on financed emissions by asset class, including total emissions and carbon footprint metrics on page 178, showing figures such as total financed emissions of 3,951,725 tCO2e and related intensity measures. The report references efforts to compile and disclose financed emissions and data quality scores by asset class on page 192, though the exact methodology for allocation and the percentage of gross exposure included are not clearly disclosed. Notably, the report lacks clear information on asset class industry breakdown, exclusions, and the included percentage of assets, with some related context on gross exposure and financed emissions by scope remaining unclear (pp. 188, 192).
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Pruebe
¿Cómo preparo s2-29-a-vi-2?
¿Qué datos necesito recopilar?
¿Dónde puedo ver un ejemplo de un informe real?
¿Qué errores debo evitar?
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Escenarios para trabajar
A lender has a mixed portfolio: some loans are fully in scope for the financed-emissions calculation, while a small legacy book is left out because the data needed to allocate emissions is not available. The draft note also splits the included book by asset class and industry, and shows the exposure amount used for each slice.
PHow should the team present the excluded book and the included share so the reader can see what was covered and what was left out?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
State the excluded part clearly, explain why it was left out, and show the share of the portfolio that was included in the calculation. The included percentage should match the portion actually used, and the breakdown by asset class or industry should align with the exposure base used for the calculation.
Por qué esto importa · Be explicit about scope, exclusions and coverage so users can judge how complete the figure is.
An asset manager reports financed emissions for two portfolios. One is measured using assets under management, the other using gross exposure, because the underlying products are structured differently. The preparer is unsure whether both bases can sit in the same note.
PWhat should the preparer check before combining these figures in one disclosure?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Use a clear allocation basis for each portfolio and make sure the exposure measure shown is the one actually used in that calculation. If the portfolios are not measured on the same base, explain the difference rather than blending them into a single undifferentiated number.
Por qué esto importa · The exposure basis and allocation method must be understandable and tied to the way each figure was built.
A bank has calculated financed emissions for lending and investment activities, but the emissions profile is not the same across all greenhouse gas categories. For one book, only some scopes are available from counterparties; for another, all scopes are estimated. The draft note currently gives one total with no further detail.
PWhat level of breakdown should the preparer provide so the reader can see how the emissions were assembled?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Break the financed-emissions figure down by emissions scope and explain the method used to allocate emissions to the portfolio. If different books use different estimation approaches or data coverage, describe that clearly so the total is not presented as if every part was measured in the same way.
Por qué esto importa · Show the emissions by scope and explain the allocation logic, especially where data quality differs across holdings.
A preparer has a draft table showing the included percentage as 92%, the exposure base as 500 million currency units, and financed emissions by scope. However, the narrative says the calculation covered 95% of the portfolio, and the exclusions note lists a segment that appears to be part of the 8% gap.
PWhat should the preparer do before sign-off?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Reconcile the numbers so the included percentage, the exposure base and the exclusions all tell the same story. If the calculation covered 92% of the portfolio, the narrative should not say 95%, and the excluded segment should be consistent with the portion left out of the calculation.
Por qué esto importa · All parts of the disclosure must agree with each other; internal consistency is part of a credible financed-emissions note.
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
s2-29-a-vi-2
dentro de IFRS S2: Climate-related Disclosures
Relacionado y explorar
Climate-related risks and opportunities → FichaIdentification inputs and industry topics → FichaObjective →Business model and value chain impact → FichaStrategy response and transition plan → Ficha
Ver todas las divulgaciones →
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
For s2-29-a-vi-2, what data do I need to gather before I start drafting the disclosure?+−
The page says to prepare asset mix by sector, portfolio size measure, screening exclusions, emissions by scope, coverage percentage and the allocation method. Use the step-by-step preparation section to turn that list into a working data request.
How do I use the s2-29-a-vi-2 step-by-step preparation section in practice?+−
It is there to help you move from the disclosure topic to a draft by setting scope, collecting the listed datapoints and checking what evidence you have. The page also points you to the workbook and library card to support that process.
What should I ask the data owner for when preparing s2-29-a-vi-2?+−
Ask for the specific datapoints named on the page, plus the evidence needed to support them. In practice that means the underlying figures, the method used to allocate them, and any exclusions or coverage notes.
How do I decide the scope and methodology for s2-29-a-vi-2 using this page?+−
The page tells you to work from the listed datapoints and the allocation method, so scope and method should be set before drafting. Use the preparation section and workbook to keep the approach consistent and documented.
What evidence should I keep in the s2-29-a-vi-2 assurance pack?+−
The page includes an evidence pack with five items for assurance readiness, alongside five assurance claims to verify. Use those items to show how the figures were built and what supports them.
What are the five assurance claims on the s2-29-a-vi-2 page and how do I use them?+−
The page says there are five claims to verify, each with a claim, risk and evidence angle. Use them as a checklist to test whether your draft is supported and where the main assurance risks sit.
What are the common reporting gaps or mistakes for s2-29-a-vi-2?+−
The page lists common reporting gaps and mistakes to help you spot weak points before sign-off. Use that section as a pre-submission check so you can fix missing data, unclear methods or unsupported statements.
How do I use the Prep & Assurance workbook for s2-29-a-vi-2?+−
The workbook is a downloadable .xlsx designed to help you prepare the disclosure and get assurance-ready. Use it to organise the required datapoints, evidence and checks before you draft the final text.
What can I take from the synthetic example disclosure for s2-29-a-vi-2?+−
The page includes synthetic illustrative examples, including a quantitative table, to show what a finished disclosure can look like. Treat them as a drafting aid only and make sure any real numbers in your own version are internally consistent.
How do I turn the s2-29-a-vi-2 data into a draft disclosure?+−
The page gives draft-output support in the form of visualisation ideas, narrative starters and a content-index line. Use those to turn your prepared data into a clear first draft, then check it against the evidence pack and common gaps.
Can I reuse data prepared for s2-29-a-vi-2 in ESRS E1 (Climate Change)?+−
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the same data may be reusable across both contexts. It does not say the requirements are identical, so you still need to check the other framework separately.
Más preguntas con las que puede ayudar esta página
s2-29-a-vi-2 checklist for asset mix by sector and portfolio size measures2-29-a-vi-2 screening exclusions what evidence should I keeps2-29-a-vi-2 emissions by scope coverage percentage allocation method templates2-29-a-vi-2 how to use the workbook and printable library cards2-29-a-vi-2 assurance claims evidence pack exampless2-29-a-vi-2 common mistakes before submissions2-29-a-vi-2 draft narrative starters and content index lines2-29-a-vi-2 synthetic example disclosure tables2-29-a-vi-2 what to ask the HR or data owner fors2-29-a-vi-2 how to set scope and methodologys2-29-a-vi-2 from company reports exampless2-29-a-vi-2 ESRS E1 data reuse
Profundizar · s2-29-a-vi-2
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.
Cómo se construye esta biblioteca
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63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
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Gratis · LRA Community
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