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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 44(a)

Processes for sustainability-related risks

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 44(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
7LRA preparation fields 7affirmations à vérifier 1domaines de preuve

Objet de l’information

This disclosure explains the processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs and parameters, scenario-analysis use, assessment of the nature, likelihood and magnitude of effects, prioritisation relative to other risks, monitoring and changes in the processes.

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
Processes and related policies Identify, assess, prioritise and monitor sustainability-related risks. Current approved records and review evidence supporting processes and related policies. Sustainability reporting / relevant process owner
Inputs and parameters Data sources and scope of operations covered. Current approved records and review evidence supporting inputs and parameters. Sustainability reporting / relevant process owner
Scenario analysis Whether and how scenario analysis informs identification. Current approved records and review evidence supporting scenario analysis. Sustainability reporting / relevant process owner
Assessment of effects How nature, likelihood and magnitude of effects are assessed, including qualitative factors, quantitative thresholds or other criteria. Current approved records and review evidence supporting assessment of effects. Sustainability reporting / relevant process owner
Prioritisation relative to other risks Whether and how sustainability-related risks are prioritised relative to other types of risk. Current approved records and review evidence supporting prioritisation relative to other risks. Sustainability reporting / relevant process owner
Monitoring How sustainability-related risks are monitored. Current approved records and review evidence supporting monitoring. Sustainability reporting / relevant process owner
Changes in processes Whether and how processes changed compared with the previous reporting period. Current approved records and review evidence supporting changes in processes. Sustainability reporting / relevant process owner
＋ Afficher les sous-éléments de s1-44-a (liste de travail LRA)

Comment le préparer

Map identify/assess/prioritise/monitor processes and related policies.
Document inputs, data sources and scope.
Determine whether/how scenario analysis informs identification.
Document assessment of nature, likelihood and magnitude of effects.
Document prioritisation relative to other risks.
Document monitoring.
Compare processes with prior period.
Separate integration under 44(c).
Verify evidence and connected information.

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 processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs/data sources and scope, scenario-analysis use, assessment criteria for nature/likelihood/magnitude of effects, prioritisation relative to other risks, monitoring and changes since the previous reporting period.

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 processes and related policies used to identify, assess, prioritise and monitor sustainability-related risks, including inputs/data sources and scope, scenario-analysis use, assessment criteria for nature/likelihood/magnitude of effects, prioritisation relative to other risks, monitoring and changes since the previous reporting period.

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 processes and related policies; inputs and parameters; whether and how scenario analysis informs identification; assessment of nature, likelihood and magnitude of effects; prioritisation relative to other risks; monitoring; and process changes since the previous period.

Note de contexte

Apply IFRS S1.44(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

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Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
Processes and related policies cover identify/assess/prioritise/monitor.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Inputs/data sources/scope 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.
Scenario-analysis use 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.
Nature/likelihood/magnitude of effects assessment 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.
Prioritisation relative to other risks 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.
Monitoring 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.
Process changes 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

Related policies omitted.
Identify/assess/prioritise/monitor stages incomplete.
Data scope listed without sources.
Scenario analysis treated as mandatory or omitted without explaining whether/how used.
Assessment concerns risk score rather than effects.
No comparison with other risk types.
Monitoring described as target monitoring.
Changes concern risk list rather than processes.
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Dr Ross Kurinko

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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

s1-44-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 · s1-44-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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