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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraphs 51–53

Targets, metric consistency and clear labelling

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

Paragraphs 51–53 · 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
10LRA preparation fields 10affirmations à vérifier 8domaines de preuve

Objet de l’information

This disclosure requires the entity to provide information about targets it has set to monitor progress towards achieving its strategic goals and targets it is required to meet by law or regulation. For each target, the entity discloses the metric used, the specific quantitative or qualitative target, the applicable period, the base period, any milestones and interim targets, performance against the target and an analysis of trends or changes in performance, and any revisions to the target with an explanation of those revisions.

The definition and calculation of metrics, including metrics used to set targets and monitor progress, must be consistent over time. Metrics and targets must be labelled and defined using meaningful, clear and precise names and descriptions. If a metric is redefined or replaced, the entity applies IFRS S1.B52.

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
Metric used for the target Identify the metric used both to set the target and to monitor progress towards reaching it. Current approved records and review evidence supporting metric used for the target. Sustainability reporting / relevant process owner
Specific target State the specific quantitative or qualitative target the entity has set or is required to meet. Current approved records and review evidence supporting specific target. Sustainability reporting / relevant process owner
Target period State the period over which the target applies. Current approved records and review evidence supporting target period. Sustainability reporting / relevant process owner
Base period State the base period from which progress is measured. Current approved records and review evidence supporting base period. Sustainability reporting / relevant process owner
Milestones and interim targets Disclose any milestones and interim targets that form part of the target pathway. Current approved records and review evidence supporting milestones and interim targets. Sustainability reporting / relevant process owner
Performance and trend analysis Report performance against each target and analyse trends or changes in the entity’s performance. Current approved records and review evidence supporting performance and trend analysis. Sustainability reporting / relevant process owner
Target revisions Disclose any revisions to the target and explain the reasons for those revisions. Current approved records and review evidence supporting target revisions. Sustainability reporting / relevant process owner
Metric consistency Confirm that the definition and calculation of the metric are consistent over time. Where a metric is redefined or replaced, apply IFRS S1.B52. Current approved records and review evidence supporting metric consistency. Sustainability reporting / relevant process owner
Clear labels and definitions Use meaningful, clear and precise names and descriptions for both the metric and the target. Current approved records and review evidence supporting clear labels and definitions. Sustainability reporting / relevant process owner
Target source Record internally whether the target was set by the entity to monitor a strategic goal or is required by law or regulation. Current approved records and review evidence supporting target source. Sustainability reporting / relevant process owner
＋ Afficher les sous-éléments de s1-51-53 (liste de travail LRA)

Comment le préparer

Compile the targets the entity has set to monitor progress towards strategic goals and targets it is required to meet by law or regulation.
For each target, identify the metric used both to set the target and monitor progress.
Record the specific quantitative or qualitative target, the period over which it applies and the base period from which progress is measured.
Identify any milestones and interim targets established by the entity.
Calculate or compile performance against each target and prepare an analysis of trends or changes in performance.
Identify any revisions to the target and explain why they were made.
Check that the definition and calculation of each metric are consistent over time.
Where a metric was redefined or replaced, apply IFRS S1.B52, including revised comparative information unless impracticable.
Review metric and target names and descriptions to ensure they are meaningful, clear and precise.
Connect target information with the relevant sustainability-related risk or opportunity, strategy and performance metrics.

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 approved target pack for [target name] for [reporting period]. Please include: whether the target was set by the entity to monitor a strategic goal or is required by law or regulation; the metric used to set the target and monitor progress; the specific quantitative or qualitative target; the period over which the target applies; the base period; any milestones and interim targets; actual performance against the target and the multi-period information needed to analyse trends or changes; any revisions to the target and the reasons; and any changes to the metric definition or calculation method, including the comparative information prepared under IFRS S1.B52.

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 approved target pack for [target name] for [reporting period]. Please include: whether the target was set by the entity to monitor a strategic goal or is required by law or regulation; the metric used to set the target and monitor progress; the specific quantitative or qualitative target; the period over which the target applies; the base period; any milestones and interim targets; actual performance against the target and the multi-period information needed to analyse trends or changes; any revisions to the target and the reasons; and any changes to the metric definition or calculation method, including the comparative information prepared under IFRS S1.B52.

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

For each target, disclose the metric used to set it and monitor progress; the specific quantitative or qualitative target; the period over which it applies; the base period; any milestones and interim targets; performance against the target and an analysis of trends or changes in performance; and any target revisions with reasons. Confirm that metric definitions and calculations are consistent over time and that metrics and targets use meaningful, clear and precise names and descriptions. Apply IFRS S1.B52 where a metric is redefined or replaced. How to prepare it

Note de contexte

Apply IFRS S1.51–53 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
We identified the targets the entity has set to monitor progress towards achieving its strategic goals and targets it is required to meet by law or regulation.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each target, we disclosed the metric used to set the target and monitor progress.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
For each target, we disclosed the specific quantitative or qualitative target.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed the period over which each target applies and the base period from which progress is measured.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed any milestones and interim targets established for each target.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We reported performance against each target and provided an analysis of trends or changes in performance.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We disclosed any revisions to targets and explained the reasons for those revisions.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We confirmed that metric definitions and calculations were consistent over time.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Where a metric was redefined or replaced, we applied IFRS S1.B52, including revised comparative information unless impracticable.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We labelled and defined metrics and targets using meaningful, clear and precise names and descriptions.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

Targets required by law or regulation are omitted.
A broad ambition, aim or commitment is presented as a target without a specific quantitative or qualitative outcome.
The metric used to set the target differs from the metric used to monitor progress without explanation.
The target period or base period is absent or unclear.
Existing milestones or interim targets are omitted.
The disclosure provides an “on track” status but no performance information or trend analysis.
Performance is reported without analysis of trends or changes.
A revised target is presented without identifying the revision or explaining the reason.
A target revision and a metric redefinition are treated as the same event.
A metric was redefined or replaced without applying IFRS S1.B52.
Comparative performance uses inconsistent metric definitions or calculation methods.
Metric or target labels are vague, promotional or inconsistent with the underlying definition.
A negative statement about the absence of milestones or target revisions is treated as universally mandatory.
Data-collection mistakes.
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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

s1-51-53

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 · s1-51-53

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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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