Aller à l’essentiel de l’information

Bibliothèque des disclosuresGuide pratique pour chaque information à publier

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

Management’s role in governance processes, controls and procedures

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.

Ouvrir la source officielle IFRS Foundation ↗ Partager

Passeport publié

Dernière révision le 2026-07-30
RK 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(b) · 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
4LRA preparation fields 4affirmations à vérifier 1domaines 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 explain management’s role in governance processes, controls and procedures used to monitor, manage and oversee sustainability-related risks and opportunities; whether that role is delegated to a specific management-level position or committee and how it is overseen; and whether management uses controls and procedures to support oversight and how they are integrated with other internal functions.

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

Avant de commencer

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

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve Responsable
Management’s role Describe management’s role in governance processes, controls and procedures used to monitor, manage and oversee sustainability-related risks and opportunities. Current approved records and review evidence supporting management’s role. Sustainability reporting / relevant process owner
Delegation and oversight State whether the role is delegated to a specific management-level position or management-level committee and, if so, identify it and explain how oversight is exercised over it. Current approved records and review evidence supporting delegation and oversight. Sustainability reporting / relevant process owner
Management controls and procedures State whether management uses controls and procedures to support oversight and describe them where applicable. Current approved records and review evidence supporting management controls and procedures. Sustainability reporting / relevant process owner
Integration with other internal functions If such controls and procedures are used, explain how they are integrated with other relevant internal functions. Current approved records and review evidence supporting integration with other internal functions. Sustainability reporting / relevant process owner
＋ Afficher les sous-éléments de s1-27-b (liste de travail LRA)

Comment le préparer

Identify management’s actual governance role.
Determine whether it is delegated.
Identify the management-level position or committee and oversight arrangement.
Identify management controls and procedures supporting oversight.
Explain integration with relevant internal functions.
Separate governance oversight, management role, ERM integration and reporting controls.
Gather role, delegation, process and operating evidence.
Verify against IFRS S1.27(b)(i)–(ii).

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 documentation showing management’s role in monitoring, managing and overseeing sustainability-related risks and opportunities; whether it is delegated to a specific management-level position or committee; how oversight is exercised over that role; the controls and procedures management uses; and how those arrangements are integrated with relevant internal functions.

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

Meilleure demande

Please provide documentation showing management’s role in monitoring, managing and overseeing sustainability-related risks and opportunities; whether it is delegated to a specific management-level position or committee; how oversight is exercised over that role; the controls and procedures management uses; and how those arrangements are integrated with relevant internal functions.

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

Describe management’s role; state whether it is delegated and identify the position or committee; explain oversight over the delegated role; state whether controls and procedures are used and explain integration with other relevant internal functions.

Note de contexte

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

Centre de téléchargement

Outils et formulaires de préparation

Outils de préparation professionnels pour s1-27-b — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

Gratuit · Membres de la Community
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
Management’s role is described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Delegation to a specific management-level position or committee is stated and identified where applicable.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Oversight over the delegated role is explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Controls and procedures and their integration with other internal functions are explained.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

Lacunes fréquentes dans les rapports

Reporting workflow instead of governance role.
Board committee misclassified.
Data owner misclassified.
Delegation assumed but not stated.
Oversight not explained.
Reporting control used as climate/sustainability oversight control.
Functions merely listed.
Internal audit ownership overstated.
Management and governance merged.
✓ Assistant IA LRA · Supervision humaine
Dr Ross Kurinko

Interrogez l’assistant IA de Study Studio sur cette information

Obtenez des réponses concrètes pour votre contexte de reporting. Les deux premières réponses sont gratuites — rejoignez gratuitement LRA Community pour continuer sans limite.

Essayez Comment préparer s1-27-b ? Quelles données dois-je collecter ? Quelles erreurs éviter ?
2 réponses gratuites

Références au référentiel

Exigences IFRS / ISSB applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

IFRS / ISSB

s1-27-b

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

Ouvrir la source officielle →

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-b

Apprenez à préparer cette information de bout en bout

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.

Explore the IFRS S1 & S2 course →
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
/fr/knowledge-hub/disclosure-cards/s1-27-b/