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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 29

Strategy disclosure objective

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
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 29 · 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
5LRA preparation fields 5affirmations à vérifier 1domaines de preuve

Objet de l’information

The objective of sustainability-related financial disclosures on strategy is to enable users of general purpose financial reports to understand an entity’s strategy for managing sustainability-related risks and opportunities.

This page should explain the strategy disclosure objective and map users to the detailed requirements on risks and opportunities, business model and value chain effects, strategy and decision-making, current and anticipated financial effects, and resilience. It should not require a separate generic strategy narrative or organisation-wide coverage figure.

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
Risks and opportunities IFRS S1.30–31 Current approved records and review evidence supporting risks and opportunities. Sustainability reporting / relevant process owner
Business model and value chain effects IFRS S1.32 Current approved records and review evidence supporting business model and value chain effects. Sustainability reporting / relevant process owner
Strategy and decision-making IFRS S1.33 Current approved records and review evidence supporting strategy and decision-making. Sustainability reporting / relevant process owner
Current and anticipated financial effects IFRS S1.34–40 Current approved records and review evidence supporting current and anticipated financial effects. Sustainability reporting / relevant process owner
Resilience IFRS S1.41–42 Current approved records and review evidence supporting resilience. Sustainability reporting / relevant process owner
＋ Afficher les sous-éléments de s1-29 (liste de travail LRA)

Comment le préparer

Identify material sustainability-related risks and opportunities.
Map them to paragraphs 30–31.
Prepare business-model/value-chain effects under paragraph 32.
Prepare strategy/decision-making information under paragraph 33.
Prepare financial effects under paragraphs 34–40.
Prepare resilience under paragraphs 41–42.
Check connected information and consistency with financial statements.
Use paragraph 29 as a completeness map, not a standalone data request.

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 source packs and draft disclosures for the five IFRS S1 strategy areas: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Identify the relevant risk or opportunity and report cross-reference for each area.

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 the current source packs and draft disclosures for the five IFRS S1 strategy areas: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Identify the relevant risk or opportunity and report cross-reference for each area.

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

Confirm that the report addresses: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Use direct cross-references to the detailed IFRS S1 requirements.

Note de contexte

Apply IFRS S1.29 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 s1-29 — 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.

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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
The disclosure addresses risks and opportunities accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses business model and value chain effects accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses strategy and decision-making accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses current and anticipated financial effects accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses resilience accurately and completely.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

Paragraph 29 treated as standalone datapoints.
One or more five areas omitted.
Financial effects replaced by general materiality statement.
Resilience confused with risk management.
Scenario analysis assumed mandatory for every S1 matter.
Generic strategy ambitions without risk/opportunity linkage.
Disconnected sections.
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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

s1-29

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 · s1-29

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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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