Bibliothèque des disclosuresGuide pratique pour chaque information à publier

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 27(a)

Governance body or individual oversight

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle IFRS Foundation.

Statut juridique

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

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Passeport publié

Dernière révision le 2026-07-30

Révisé par Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Support pédagogique LRA · Non publié ni approuvé par IFRS Foundation

Norme

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Paragraph 27(a) · Issued 2023 · Effective from 1 January 2024

En vigueur

2024-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-07-30

Support pédagogique LRA · Non publié ni approuvé par IFRS Foundation

Pour préparer cette information

6LRA preparation fields 6affirmations à vérifier 6domaines de preuve

Objet de l’information

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

This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities and explain the governance arrangements supporting that oversight. It covers responsibilities in governance documents, skills and competencies, information flows, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle IFRS Foundation.

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Have we identified all responsible governance body(s) or individual(s)? Can we explain how their responsibilities are reflected in governance documents, how they determine the availability or development of skills and competencies, how and how often they are informed, how they oversee strategy, major transactions and risk management including trade-offs, and how they oversee targets, progress and remuneration metrics?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	Responsable
Responsible governance body(s) or individual(s)	Identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities.	Current approved records and review evidence supporting responsible governance body(s) or individual(s).	Sustainability reporting / relevant process owner
Responsibilities in governance documents	Explain how responsibilities are reflected in terms of reference, mandates, role descriptions and related policies.	Current approved records and review evidence supporting responsibilities in governance documents.	Sustainability reporting / relevant process owner
Skills and competencies	Explain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed.	Current approved records and review evidence supporting skills and competencies.	Sustainability reporting / relevant process owner
Information flow and frequency	Explain how and how often the body(s) or individual(s) is informed about sustainability-related risks and opportunities.	Current approved records and review evidence supporting information flow and frequency.	Sustainability reporting / relevant process owner
Strategy, major transactions, risk management and trade-offs	Explain how sustainability-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including associated trade-offs.	Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.	Sustainability reporting / relevant process owner
Targets, progress and remuneration	Explain how target-setting and progress are overseen, 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

＋ Afficher les sous-éléments de s1-27-a (liste de travail LRA)

Comment le préparer

Identify all responsible governance body(s) or individual(s).

Gather applicable terms of reference, mandates, role descriptions and related policies.

Document the process for determining available or required skills and competencies.

Document how and how often each responsible body or individual is informed.

Document oversight of strategy, major transactions and risk management, including trade-offs.

Document target-setting, progress monitoring and remuneration-policy links.

Separate governance oversight from management’s role.

Reconcile the final disclosure with current governance records.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

Please provide the current governance documentation showing all body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities; how responsibilities are reflected in governance documents; how skills and competencies are assessed or developed; how and how often they are informed; how they oversee strategy, major transactions and risk management including trade-offs; and how they oversee targets, progress and related remuneration metrics.

Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.

Meilleure demande

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

Identify all responsible governance body(s) or individual(s). Explain responsibilities in governance documents, skills and competency arrangements, information flows and frequency, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.

Note de contexte

Apply IFRS S1.27(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

Centre de téléchargement

Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
Identified all responsible governance body(s) or individual(s).	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained how responsibilities are reflected in governance documents and policies.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained how appropriate skills and competencies are determined or developed.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained how and how often they are informed.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Explained oversight of strategy, major transactions and risk management including 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.
Explained oversight of target-setting, progress and related remuneration metrics.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.

Dossier de preuves à préparer

Current approved records and review evidence supporting responsible governance body(s) or individual(s).Current approved records and review evidence supporting responsibilities in governance documents.Current approved records and review evidence supporting skills and competencies.Current approved records and review evidence supporting information flow and frequency.Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.Current approved records and review evidence supporting targets, progress and remuneration.

Lacunes fréquentes dans les rapports

Shared responsibilities not identified.

Documents do not reflect disclosed responsibilities.

Training listed without competency determination.

Frequency disclosed without explaining how information is received.

Major transactions, related policies or trade-offs omitted.

Target progress or remuneration metrics omitted.

Management role merged with governance oversight.

Boilerplate board-oversight statement.

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Références au référentiel

Exigences IFRS / ISSB applicables et informations connexes

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IFRS / ISSB

s1-27-a

au sein de IFRS S1 : General Requirements for Disclosure of Sustainability-related Financial Information

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Connexes et exploration

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture → Parcourir toutes les informations →

Plus dans IFRS S1 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · s1-27-a

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens

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	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

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