IFRS S2: Climate-related Disclosures·Paragraph 34
Target governance and monitoring
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
Paragraph 34 · 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 how its climate-related targets are governed and kept under review. In practice, that means showing who is responsible for setting, approving, overseeing and updating the targets, and how management checks progress against them. The focus is on the control process around the targets, not just the target numbers themselves.
The practical emphasis is on whether the organisation has a clear system for monitoring delivery across the parts of the business that matter, rather than only at a headline or flagship level. A useful explanation would cover how targets are tracked across operations, how often performance is reviewed, what happens when progress falls behind, and how governance arrangements support action across the full scope of the organisation.
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 |
|---|---|---|---|
| Monitoring measures | Capture the measures used to track progress, including what is being watched, how it is measured, and the reporting period or cut-off used. | Monitoring dashboard, KPI pack, management report, or control log showing the tracked measures and the latest review date. | Performance management / reporting |
| Why it changed | Capture the stated reasons for any update or change, including the business trigger, the decision made, and the date the explanation was agreed. | Change request, board or committee paper, approval note, or revision log explaining the rationale. | Policy / governance |
| How it was checked | Capture the steps used to review the item, including who checked it, what was checked, and when the review took place. | Review checklist, sign-off sheet, internal control record, or workflow approval showing the review trail. | Assurance / controls |
| What was updated | Capture the specific items that were changed, including the before-and-after position and the scope of the update. | Version history, tracked changes, amendment log, or approved redline showing the revised items. | Reporting / policy owner |
| Validation and checker | Capture whether the item was validated, who carried out the validation, and the date or status of that validation. | Validation certificate, sign-off record, assurance note, or validator correspondence confirming status and name. | Assurance / external validation |
Cómo prepararlo
Solicitar los datos
Request the target monitoring and change log
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What evidence shows how the target has been tracked, reviewed, and changed, and who checked those changes?
Use your organisation’s own terms first, then map them to the reporting disclosure. For example, if you say KPI pack, performance dashboard, scorecard, or target tracker internally, use that language in the request and only translate it afterwards for reporting review. Keep the ask practical and avoid framework wording unless that is already how your team speaks.
Solicitud débil
Please send the IFRS S2 target governance evidence for s2-34, including monitoring metrics, reasons for revision, review process, target revisions, and validation status and validator.
Por qué falla: It uses framework language that many teams do not use day to day, so the owner may not know which file, tracker, or approval trail to pull. It also bundles several ideas without saying what practical records are needed, which makes the response harder to assemble and easier to miss key evidence.
Solicitud mejor
Please send the latest [tracker/dashboard/scorecard] for [target name] for [period], plus the review notes, change log, and sign-off record showing what was updated, why it changed, who reviewed it, and who validated it. Use your team’s own terms and file names; I’ll map them for reporting and check the official source before sign-off.
Plantilla de correo formal
Subject: Request for target tracker and review evidence for [reporting period] Dear [name/team], I’m pulling together the reporting pack for [reporting period] and need the materials that show how [target / internal label] has been monitored and updated. Could you please share: - the latest tracker or dashboard extract for [period] - any notes or records showing how it was reviewed - details of any changes made to the target during the period, with the reason for each change - who reviewed or approved the changes, and in what forum or system that happened - any supporting evidence that shows the current status is based on a checked source Please use your team’s own wording and file names where possible. If you use different internal terms, that is fine — I can map them for reporting. A possible LRA training template is attached/outlined here; please adapt this to your organisation and check the official source before sign-off. Many thanks, [Your name] [Role] [Team]
Versión corta para Teams / Slack
Hi [name] — could you send over the latest [tracker/dashboard/scorecard] for [target name] plus any review notes, change log, and sign-off evidence for [period]? Please use your team’s own terms. I’ll map it for reporting and check the official source before sign-off. Thanks.
Ejemplos sectoriales
Manufacturing
Contexto. A plant-level energy reduction target is tracked in a monthly operations dashboard and reviewed in the site performance meeting.
Solicitud adaptada. Could you share the monthly energy target dashboard for [period], the meeting notes where it was reviewed, any changes to the target or baseline, the reason for each change, and the name of the person who signed it off? Please use the site’s own tracker names and meeting titles.
Ejemplo de respuesta. Attached: Energy KPI dashboard extract, site performance meeting minutes, and approval email. The target was revised once after a meter correction; the change was reviewed by the plant manager and validated by the operations controller.
Financial services
Contexto. A financed-emissions reduction target is monitored through a quarterly ESG pack and discussed in a risk committee paper.
Solicitud adaptada. Please send the quarterly ESG pack for [period], the committee paper or minutes showing how the financed-emissions target was reviewed, any revisions made during the quarter, the reason for those revisions, and the approval trail. Use the internal pack name and committee title you normally use.
Ejemplo de respuesta. Attached: Quarterly ESG pack, risk committee minutes, and a revision note. The target was updated after a portfolio boundary change; the change was reviewed by the sustainability lead and approved by the risk committee chair.
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
Explain which measures were tracked, how each one was defined, what period it covers, and how any target updates and validation checks were carried out.
Nota de contexto
Set out what the figures show about progress, target setting, and the reliability of the information, so readers can see how the numbers should be interpreted.
Declaración sobre las variaciones
Describe any notable shifts by linking them to the review findings, the reasons for changing targets, or the outcome of validation, and note whether the change reflects a data update or a real movement in performance.
Entrada del índice de contenidos
s2-34 Target governance and monitoring — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para s2-34 — 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.
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We used the coverage figure only for the operations and periods we had actually included in the underlying analysis, and we kept the basis for that inclusion consistent across the draft. | An assurer will probe whether the reported coverage is complete, whether exclusions were deliberate and consistently applied, and whether the same basis was used throughout the figure. | Boundary memo or methodology note; list of included and excluded sites/entities/periods; working papers showing how the coverage figure was calculated; version history showing the basis did not change without explanation. |
| We identified the measures we used to track movement towards each goal, and we kept supporting workings for how each measure was defined and updated. | An assurer will probe whether the chosen measures genuinely track progress, whether definitions are clear and stable, and whether the numbers can be traced back to source records. | Target-tracking schedule; metric definitions; source data extracts; calculation files; sign-off showing the measures were approved before publication. |
| Where a goal had been changed, we recorded the revised wording and kept a clear note of why the change was made. | An assurer will probe whether any change to a goal is fully disclosed, whether the reason is credible and specific, and whether the revised version matches internal approvals. | Change log for targets; board or management papers approving the change; redline or tracked-change versions; internal rationale note; publication draft showing the revised wording. |
| We set and rechecked the goals through our internal planning and review cycle, and we kept evidence of the steps used to challenge whether they still remained suitable. | An assurer will probe whether the process for setting and revisiting goals is real, documented, and followed in practice rather than described only at a high level. | Target-setting procedure; review calendar; meeting minutes; challenge notes; approval records; evidence of periodic reassessment and any resulting actions. |
| For any goal that had been updated, we retained the earlier version, the new version, and the explanation for the change so the history could be followed end to end. | An assurer will probe whether the revision trail is complete, whether the old and new versions are both available, and whether the stated reason matches the underlying decision record. | Archived prior target statements; current target wording; revision log; decision papers; correspondence or minutes explaining the update; publication draft showing the final version. |
| We stated whether an external party had checked the goal and the method behind it, and we kept the relevant assurance or validation papers on file. | An assurer will probe whether the external check actually happened, what exactly was reviewed, who performed it, and whether the published statement matches the evidence. | Third-party report or confirmation letter; scope statement; engagement letter; management representation; internal record of the validation status; publication wording on validation. |
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 reviewed our climate target pack this year after a quarterly check showed our emissions pathway was moving more slowly than planned, so we tightened the interim milestones and extended one measurement cycle to keep the end-date unchanged. The board’s sustainability committee and our internal assurance team both signed off the changes, and the revised target set is now marked as externally validated by an independent verifier.
- We track progress with monthly emissions intensity and absolute emissions checks, plus a quarterly forecast against the pathway.
- The update was prompted by slower-than-expected delivery in two operating units and a change in grid mix assumptions.
- The revised milestones were approved after management review, committee challenge, and a final assurance pass.
Illustrative only: shows how a reporter can explain what it watches, why a target was adjusted, how the change was reviewed, and who validated it, without naming the organisation.
Our group carried out a mid-year check on its water-use reduction goal and found that one plant upgrade had been delayed, so we reset the near-term milestones and kept the overall finish line in place. The operating committee reviewed the revised plan with the sustainability lead, and an external specialist later confirmed the updated target as fit for reporting.
- We monitor site-level water use, project delivery status, and the gap between actual performance and the planned route.
- The change was made because a supplier delay pushed back equipment installation and reduced the expected short-term savings.
- The new target wording and timing were reviewed internally before the independent check was completed and recorded.
Illustrative only: demonstrates a second plausible reporter using different wording, while still covering the same disclosure points in a narrative form.
Informes de empresas
Cómo informan las empresas sobre S2-34 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
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Compruebe su comprensión
Escenarios para trabajar
A group has a climate target that the sustainability team tracks monthly using emissions intensity, delivery milestones, and capex alignment. The board pack also notes that the target was tightened after a new transition plan and that an external assurance provider checked the latest figures.
A company’s target was revised twice in the year: once after a methodology update and once after a strategic reset. The team has minutes showing the approval route, but the draft report only says the target was updated.
An issuer uses a third-party verifier for its target data, but the verifier only reviewed the latest year and not the full target pathway. The sustainability team is unsure whether to mention the limited scope in the narrative.
A preparer has a dashboard showing target progress, but the board only receives it quarterly while management reviews it monthly. The draft disclosure currently mentions the dashboard but not the different review layers or the reason the target was adjusted after a risk assessment.
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
s2-34
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, then work through the step-by-step preparation section and the datapoints to prepare. The page also gives draft-output prompts, so you can turn the collected information into a first-pass narrative rather than starting from a blank page.
The page points you to five datapoints: monitoring measures, why it changed, how it was checked, what was updated, and validation and checker. Use those as your data-collection checklist so you can gather the right inputs before drafting.
The page is designed for practitioner use, so ownership should sit with the people who can supply and check the underlying data. Use the step-by-step preparation section and the evidence pack to assign each datapoint to a named owner and reviewer.
The page includes an evidence pack with five items for assurance readiness, plus six assurance claims to verify. Use those together to build a file that shows what was checked, what changed, and who validated it.
Use the six assurance claims on the page as a review list, then test each claim against the evidence pack. The page is set up to help you spot gaps before you hand the draft to an assurance reviewer.
The page lists common reporting gaps and mistakes, so it is useful as a pre-submission check. Review those gaps alongside the datapoints to prepare so you do not miss a required input or leave the narrative unsupported.
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the preparation, evidence, and assurance checks, and use the PDF as a quick reference while drafting.
The page includes synthetic illustrative examples, including a quantitative table, to show how the disclosure can be presented. Treat them as drafting aids only and adapt the structure to your own data and evidence.
The draft-output section gives visualisation ideas, narrative starters, and a content-index line. Use those prompts to convert your checked data into a concise draft and a traceable index entry.
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the same underlying data may be reusable across frameworks. Do not assume the reporting needs are identical; use the page as a practical bridge, not a substitute for the other framework.
The page has a 'From company reports' table that links to real published reports at the pages where the topic is disclosed. Use those links to see how others have presented similar information in practice.
Más preguntas con las que puede ayudar esta página
Profundizar · s2-34
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.
Consiga sus herramientas para s2-34 — gratis
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