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

Processes for sustainability-related opportunities

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 44(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 5affirmations à vérifier 6domaines de preuve

Objet de l’information

This disclosure requires the entity to describe the processes it uses to identify, assess, prioritise and monitor sustainability-related opportunities. The description should explain the actual processes used by the entity and cover all four stages sufficiently for users to understand how opportunities move from identification through assessment and prioritisation to ongoing monitoring.

IFRS S1.44(b) does not prescribe the detailed sub-elements specified for risk processes in IFRS S1.44(a). Information such as criteria, data sources, process scope, review frequency or process ownership may be included where it is necessary to explain the entity’s actual opportunity processes. Integration into the overall risk management process is addressed separately in IFRS S1.44(c).

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Avant de commencer

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

Can we describe how the entity identifies sustainability-related opportunities? Can we explain how those opportunities are assessed and prioritised? Can we explain how they are monitored after identification? Are the processes described the entity’s actual processes rather than the reporting team’s preparation method? Where different opportunity processes operate across the entity, have the material differences been faithfully described?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	Responsable
Identification process	Describe how the entity identifies sustainability-related opportunities that could reasonably be expected to affect its prospects.	Current approved records and review evidence supporting identification process.	Sustainability reporting / relevant process owner
Assessment process	Describe how the entity assesses the identified sustainability-related opportunities.	Current approved records and review evidence supporting assessment process.	Sustainability reporting / relevant process owner
Prioritisation process	Describe how the entity prioritises sustainability-related opportunities.	Current approved records and review evidence supporting prioritisation process.	Sustainability reporting / relevant process owner
Monitoring process	Describe how the entity monitors sustainability-related opportunities after they have been identified and assessed.	Current approved records and review evidence supporting monitoring process.	Sustainability reporting / relevant process owner

＋ Afficher les sous-éléments de s1-44-b (liste de travail LRA)

Comment le préparer

Identify the actual processes the entity uses to identify sustainability-related opportunities.

Describe how identified opportunities are assessed.

Describe how opportunities are prioritised, including relevant criteria where they form part of the actual process.

Describe how opportunities are monitored after identification and prioritisation.

Determine whether the entity uses different processes for different types of opportunity, business units or functions and explain material differences.

Gather evidence showing that the processes described operated in practice during the reporting period.

Cross-reference IFRS S1.44(c) for information on integration into and influence on the overall risk management process.

For climate-related opportunities, apply the additional requirements of IFRS S2.25(b), including whether and how climate-related scenario analysis informs identification.

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 documentation describing the processes used during [reporting period] to identify, assess, prioritise and monitor sustainability-related opportunities. Please explain each of the four stages and attach the relevant process maps, opportunity registers, assessment records, prioritisation or decision papers and monitoring reports. Where the processes differ by business unit or type of opportunity, please explain the material differences.

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

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Note méthodologique

Describe how the entity identifies sustainability-related opportunities. Explain how identified opportunities are assessed and prioritised. Explain how the entity monitors those opportunities. Include supporting details such as criteria, inputs, scope, review arrangements or ownership only where they are necessary to explain the actual processes. How to prepare it

Note de contexte

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

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
We described how the entity identifies sustainability-related opportunities.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
We described how identified sustainability-related opportunities are assessed.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are prioritised.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are monitored.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
The disclosed processes reflect the entity’s actual processes and are supported by current process documentation and operating evidence.	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

Process maps or procedures for identifying, assessing, prioritising and monitoring sustainability-related opportunities.Opportunity registers, pipelines or equivalent records showing how opportunities move through the process.Assessment and prioritisation papers, including criteria where these are used.Committee or management records showing decisions and process operation.Monitoring reports, review records and evidence of updates to identified opportunities.Documentation distinguishing sustainability-related opportunities from ordinary commercial opportunities.

Lacunes fréquentes dans les rapports

The disclosure describes how opportunities are identified but not how they are assessed, prioritised or monitored.

Ordinary commercial ideas are presented as sustainability-related opportunities without explaining why they could reasonably affect the entity’s prospects.

The disclosure lists opportunities but does not describe the processes used.

Assessment and prioritisation are combined so broadly that users cannot understand the difference.

Monitoring is described as performance tracking against targets rather than monitoring of the identified opportunities.

The reporting-preparation method is described instead of the entity’s actual business processes.

Inputs, boundaries or scoring systems are presented as mandatory IFRS S1.44(b) datapoints.

Opportunity processes are assumed to be identical to risk processes without explaining the actual arrangements.

Integration into overall risk management is presented as part of paragraph 44(b) rather than separately under paragraph 44(c).

Scenario analysis is presented as universally required under IFRS S1.44(b).

Data-collection mistakes.

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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-b

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 →

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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

Les membres voient la carte complète de couverture des points de données — ✓ avec références de page — sur trois rapports réels, dans les mots des entreprises elles-mêmes.