IFRS S2 — Oversight by governance bodies or individuals

Foco de la divulgación

The objective of climate-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures the entity uses to monitor, manage and oversee climate-related risks and opportunities.

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.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

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?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Named governance lead	Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles.	Current approved records and review evidence supporting responsible governance body(s) or individual(s).	Sustainability reporting / relevant process owner
Role mandate date	Explain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies.	Current approved records and review evidence supporting responsibilities in governance documents.	Sustainability reporting / relevant process owner
Targets and pay oversight	Explain 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.	Current approved records and review evidence supporting skills and competencies.	Sustainability reporting / relevant process owner
Board update frequency	Explain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities.	Current approved records and review evidence supporting information flow and frequency.	Sustainability reporting / relevant process owner
Strategy and risk role	Explain 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.	Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.	Sustainability reporting / relevant process owner
Skills review process	Explain 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.	Current approved records and review evidence supporting targets, progress and remuneration.	Sustainability reporting / relevant process owner

＋ Mostrar los subelementos de s2-6-a (lista de trabajo de LRA)

Cómo prepararlo

Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.

Gather the applicable terms of reference, mandates, role descriptions and related policies and map the climate-related responsibilities stated in those documents.

Document how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed.

Document how and how often each responsible body or individual is informed, using actual papers, reporting routes, meetings and information flows.

Document how climate-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including any associated trade-offs considered.

Document how the body(s) or individual(s) oversees target-setting and monitors progress and whether and how related performance metrics are included in remuneration policies.

Separate governance oversight under IFRS S2.6(a) from management’s role under IFRS S2.6(b).

Where governance is integrated across climate and other sustainability topics, apply IFRS S2.7 to avoid unnecessary duplication.

Reconcile the disclosure with current governance documents, meeting records, target papers and remuneration policies before sign-off.

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

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

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

Herramientas profesionales de preparación para s2-6-a — gratis con acceso verificado por correo. Introduce una vez el código que te enviemos y utiliza descargas, enlaces a informes y el AI Assistant del Knowledge Hub durante 24 horas.

Gratis · acceso por correo

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
We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.	The published response does not support this human-reviewed assurance check.	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.	The published response does not support this human-reviewed assurance check.	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.	The published response does not support this human-reviewed assurance check.	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.	The published response does not support this human-reviewed assurance check.	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.	The published response does not support this human-reviewed assurance check.	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.	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

Governance structure and records identifying all responsible governance body(s) or individual(s).Applicable terms of reference, mandates, role descriptions and related policies.Skills matrices, evaluations, development plans, recruitment criteria, training records or adviser arrangements supporting the competency determination process.Board or committee calendars, agendas, information packs, dashboards and minutes showing how and how often the responsible body or individual is informed.Strategy, investment, transaction and risk management papers showing how climate-related risks and opportunities and associated trade-offs were considered.Target-setting papers, progress reports, remuneration policies and evidence showing whether and how related performance metrics are included.Integrated-governance mapping where IFRS S2.7 is applied.

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 de empresas

Cómo informan las empresas sobre S2-6-a en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados

SITC International Holdings Company Limited

Water Transportation · Hong Kong · 2025 · p.192 ↗

Comparar en paralelo →

SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides evidence of the board’s oversight of climate-related risks and opportunities, with relevant disclosures found on page 184. The report also addresses governance related to strategy, major transactions, risk management, and trade-offs on the same page. However, the report lacks clear information on responsibilities in governance documents, skills and competencies of governance bodies, and targets, progress, and remuneration, while information flow and frequency is mentioned but not clearly disclosed (p.187).

WuXi Biologics (Cayman) Inc.

Pharmaceuticals / Biotech / Life Sciences · China · 2024 · p.133 ↗

Comparar en paralelo →

WuXi Biologics (Cayman) Inc.’s Sustainability Report 2024 clearly identifies the governance body or individual responsible for oversight of climate-related risks and opportunities, with specific references on page 133. The report provides some related context on governance responsibilities (p.88) and mentions climate considerations in remuneration policy (p.134), but these disclosures are not fully clear or detailed. Notably, the report does not provide information on the flow and frequency of climate-related information or on targets, progress, and remuneration related to climate governance.

Hyundai Engineering & Construction Co.,Ltd.

Construction and Engineering · South Korea · 2025 · p.138 ↗

Comparar en paralelo →

Hyundai Engineering & Construction Co., Ltd.'s 2025 Sustainability Report identifies the Governance and Communication Committee under the Board as responsible for oversight of climate-related risks and opportunities, with details on targets, progress, and remuneration also reported (p.39, p.140). The report includes related context on governance responsibilities, skills and competencies, information flow, and strategy, but these aspects lack clear, explicit disclosures (p.140). Notably, the report does not clearly disclose how often the governance body is informed about climate-related issues or how management uses controls and procedures to support oversight (p.140).

Comparar en paralelo →

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Prueba ¿Cómo preparo s2-6-a? ¿Qué datos necesito recopilar? ¿Dónde puedo ver un ejemplo de un informe real? ¿Qué errores debo evitar?

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

s2-6-a

dentro de IFRS S2: Climate-related Disclosures

Abrir la fuente oficial →

Guides that settle this question

Análisis de escenarios de IFRS S2: un enfoque proporcional para la resiliencia climática →Aplicación por primera vez de IFRS S1 e IFRS S2 →Cómo preparar un informe conforme a IFRS S1 e IFRS S2 →Divulgación de Scope 2 conforme a IFRS S2: emisiones basadas en la ubicación e instrumentos contractuales →

Relacionado y explorar

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

Profundizar · s2-6-a

Aprenda a preparar esta divulgación de principio a fin

Esta página resuelve un requisito. El curso IFRS S1 y S2 recorre todo el flujo de trabajo ISSB — gobernanza, estrategia, gestión de riesgos, métricas y objetivos — con ejercicios de redacción sobre sus propios datos.

Ver el curso →

Cómo se construye esta biblioteca 1 211 informes publicados indexados 315 012 páginas con citas a nivel de página 272 fichas de divulgación creadas por profesionales

	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Oversight by governance bodies or individuals

Antes de empezar

Información clave que preparar

Cómo prepararlo

Request the disclosure evidence

Notas que convierten los datos en una divulgación

Herramientas y formularios de preparación

Para cada afirmación, compruebe la evidencia

Cómo informan las empresas sobre S2-6-a en la práctica

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Oversight by governance bodies or individuals

Antes de empezar

Información clave que preparar

Cómo prepararlo

Request the disclosure evidence

Notas que convierten los datos en una divulgación

Herramientas y formularios de preparación

Para cada afirmación, compruebe la evidencia

Cómo informan las empresas sobre S2-6-a en la práctica

Pregunte al AI Assistant del Knowledge Hub sobre esta divulgación

Comprobar tu texto

Requisitos aplicables de IFRS / ISSB y divulgaciones relacionadas

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