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Socio de formación del ISSB IFRS S2 · Climate-related Disclosures · Paragraph 6(a)

Oversight by governance bodies or individuals

s2-6-a · mandatory · narrative disclosure

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.

Estatus legal

IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

Empezar a preparar ↓ Official IFRS Foundation source ↗ Compare 3 real reports

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.

  • Named governance lead

    Sustainability reporting / relevant process owner

    Identify 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.

  • Role mandate date

    Sustainability reporting / relevant process owner

    Explain 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.

  • Targets and pay oversight

    Sustainability reporting / relevant process owner

    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.

    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.

  • Board update frequency

    Sustainability reporting / relevant process owner

    Explain 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.

  • Strategy and risk role

    Sustainability reporting / relevant process owner

    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.

    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.

  • Skills review process

    Sustainability reporting / relevant process owner

    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.

    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?
＋ 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

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.

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

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.

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 ↧

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.

Informes reales publicados

SITC International Holdings Company Limited

Exact

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

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.

Partial

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

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.

Partial

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

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).
CampoSITC International Holdings Company LimitedWuXi Biologics (Cayman) Inc.Hyundai Engineering & Construction Co.,Ltd.
Named governance leadNo encontradoNo encontradoNo encontrado
Role mandate dateNo encontradoParcialParcial
Targets and pay oversightNo encontradoParcialParcial
Board update frequencyParcialNo encontradoParcial
Strategy and risk roleNo encontradoParcialParcial
Skills review processNo encontradoNo encontradoNo encontrado

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s2-6-a

dentro de IFRS S2: Climate-related Disclosures

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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 →

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