Foco de la divulgación
This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities and to explain the governance arrangements supporting that oversight.
The disclosure covers how climate responsibilities are reflected in applicable governance documents and policies; how appropriate skills and competencies are determined or developed; how and how often the responsible body or individual is informed; how climate-related risks and opportunities are taken into account in oversight of strategy, major transactions and risk management processes and related policies, including trade-offs; and how climate-related targets, progress and related remuneration metrics are overseen.
Where climate and other sustainability-related matters are overseen on an integrated basis, the entity should avoid unnecessary duplication in accordance with IFRS S2.7.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de IFRS Foundation.
Preparar
Qué recopilar antes de redactar
Marque cada campo cuando llegue la evidencia. Los responsables son los equipos que suelen custodiar los archivos fuente.
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Named governance lead
Sustainability reporting / relevant process ownerIdentify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles.
Evidencia Current approved records and review evidence supporting responsible governance body(s) or individual(s).
Atención a The published response for named governance lead is incomplete or does not match the supporting records.
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Role mandate date
Sustainability reporting / relevant process ownerExplain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies.
Evidencia Current approved records and review evidence supporting responsibilities in governance documents.
Atención a The published response for role mandate date is incomplete or does not match the supporting records.
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Targets and pay oversight
Sustainability reporting / relevant process ownerExplain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and opportunities.
Evidencia Current approved records and review evidence supporting skills and competencies.
Atención a The published response for targets and pay oversight is incomplete or does not match the supporting records.
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Board update frequency
Sustainability reporting / relevant process ownerExplain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities.
Evidencia Current approved records and review evidence supporting information flow and frequency.
Atención a The published response for board update frequency is incomplete or does not match the supporting records.
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Strategy and risk role
Sustainability reporting / relevant process ownerExplain how the body(s) or individual(s) takes climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions, and risk management processes and related policies, including whether it considered associated trade-offs.
Evidencia Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.
Atención a The published response for strategy and risk role is incomplete or does not match the supporting records.
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Skills review process
Sustainability reporting / relevant process ownerExplain how the body(s) or individual(s) oversees the setting of climate-related targets and monitors progress towards them, including whether and how related performance metrics are included in remuneration policies.
Evidencia Current approved records and review evidence supporting targets, progress and remuneration.
Atención a The published response for skills review process is incomplete or does not match the supporting records.
Antes de empezar
- Have we identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities? Can we explain how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies?
- Can we explain how they determine whether appropriate skills and competencies are available or will be developed? Can we explain how and how often they are informed?
- Can we explain how they take climate-related risks and opportunities into account when overseeing strategy, major transactions and risk management processes and related policies, including whether they considered associated trade-offs?
- Can we explain how they oversee target-setting and monitor progress, including whether and how related performance metrics are included in remuneration policies? Have we considered whether an integrated disclosure under IFRS S2.7 would avoid unnecessary duplication?
Cómo prepararlo
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 current governance documentation for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.
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 current governance documentation for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.
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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
Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Explain how their responsibilities are reflected in applicable governance documents and policies. Explain how they determine whether appropriate skills and competencies are available or will be developed. Explain how and how often they are informed. Explain how they take climate-related risks and opportunities into account in overseeing strategy, major transactions and risk management processes and related policies, including trade-offs. Explain how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. How to prepare it
Nota de contexto
Apply IFRS S2.6(a) using the exact paragraph scope and cross-references stated in the official IFRS source.
Centro de descargas
Herramientas y formularios de preparación
Descargue herramientas de preparación para s2-6-a durante 24 horas con acceso gratuito mediante correo electrónico verificado. Los enlaces a los informes originales siguen siendo públicos.
Verificación
Para cada afirmación, compruebe la evidencia
We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.
Riesgos The published response does not support this human-reviewed assurance check.
Evidencia que comprobar Trace the statement to current approved records and the official IFRS source.
We explained how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies.
Riesgos The published response does not support this human-reviewed assurance check.
Evidencia que comprobar Trace the statement to current approved records and the official IFRS source.
We explained how they determine whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and opportunities.
Riesgos The published response does not support this human-reviewed assurance check.
Evidencia que comprobar Trace the statement to current approved records and the official IFRS source.
We explained how and how often they are informed about climate-related risks and opportunities.
Riesgos The published response does not support this human-reviewed assurance check.
Evidencia que comprobar Trace the statement to current approved records and the official IFRS source.
We explained how they take climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including whether they considered associated trade-offs.
Riesgos The published response does not support this human-reviewed assurance check.
Evidencia que comprobar Trace the statement to current approved records and the official IFRS source.
We explained how they oversee climate-related target-setting and progress and whether and how related performance metrics are included in remuneration policies.
Riesgos The published response does not support this human-reviewed assurance check.
Evidencia que comprobar Trace the statement to current approved records and the official IFRS source.
Paquete de evidencia que preparar
Carencias habituales en los informes
- Only one committee is named even though oversight is shared between several governance bodies or individuals.
- The responsible body is identified, but climate-related responsibilities are not shown in the applicable governance documents and policies.
- A charter approval date is disclosed instead of explaining the assigned responsibilities.
- Training attendance is disclosed without explaining how the body determines whether appropriate skills and competencies are available or will be developed.
- The disclosure states how often updates are provided but not how the body or individual is informed.
- The reporting cadence of a management committee is presented as though it were the cadence of the board or governance body.
- The strategy disclosure omits decisions on major transactions, risk management processes or related policies.
- Trade-offs associated with climate-related risks and opportunities are not addressed.
- Target oversight is described, but monitoring of progress is omitted.
- The disclosure says climate is linked to remuneration but does not explain whether and how related performance metrics are included in remuneration policies.
- Management’s operational role is combined with governance oversight without distinguishing IFRS S2.6(a) from 6(b).
- Separate climate governance text duplicates an existing integrated sustainability-governance disclosure without applying IFRS S2.7.
- Boilerplate states that the board oversees climate matters but does not address the specified elements in paragraph 6(a).
Informes reales
How 3 companies report it
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
SITC International Holdings Company Limited
ExactWuXi Biologics (Cayman) Inc.
PartialHyundai Engineering & Construction Co.,Ltd.
Partial| Campo | SITC International Holdings Company Limited | WuXi Biologics (Cayman) Inc. | Hyundai Engineering & Construction Co.,Ltd. |
|---|---|---|---|
| Named governance lead | No encontrado | No encontrado | No encontrado |
| Role mandate date | No encontrado | Parcial | Parcial |
| Targets and pay oversight | No encontrado | Parcial | Parcial |
| Board update frequency | Parcial | No encontrado | Parcial |
| Strategy and risk role | No encontrado | Parcial | Parcial |
| Skills review process | No encontrado | No encontrado | No encontrado |
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Orientación, no aseguramiento
Referencias del marco
Requisitos aplicables de IFRS / ISSB y divulgaciones relacionadas
IFRS / ISSB
s2-6-a
dentro de IFRS S2: Climate-related Disclosures
Guides that settle this question
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