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IFRS S2: Climate-related Disclosures·Paragraph 6(a)

Oversight by governance bodies or individuals

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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RK Passeport publiéRévisé par Dr Ross Kurinko Conseiller stratégique ESG · IFRS S1 et S2 / GRI / ESRS À jour au
Formateur mondial certifié GRI et ISSB-IFRS S1 & S2 · PhD, University of Cambridge · expert ESG-AI Plus de 15 ans d’expérience en matière d’informations publiées par des entreprises du FTSE 100 et du Fortune Global 500 Canary Wharf, Londres Support pédagogique LRA · Non publié ni approuvé par IFRS Foundation LinkedIn

Norme

IFRS S2: Climate-related Disclosures

Paragraph 6(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
6LRA preparation fields 6affirmations à vérifier 7domaines de preuve 3exemples de rapports

Objet de l’information

The objective of climate-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures the entity uses to monitor, manage and oversee climate-related risks and opportunities.

This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities and to explain the governance arrangements supporting that oversight.

The disclosure covers how climate responsibilities are reflected in applicable governance documents and policies; how appropriate skills and competencies are determined or developed; how and how often the responsible body or individual is informed; how climate-related risks and opportunities are taken into account in oversight of strategy, major transactions and risk management processes and related policies, including trade-offs; and how climate-related targets, progress and related remuneration metrics are overseen.

Where climate and other sustainability-related matters are overseen on an integrated basis, the entity should avoid unnecessary duplication in accordance with IFRS S2.7.

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
Named governance lead Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles. Current approved records and review evidence supporting responsible governance body(s) or individual(s). Sustainability reporting / relevant process owner
Role mandate date Explain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies. Current approved records and review evidence supporting responsibilities in governance documents. Sustainability reporting / relevant process owner
Targets and pay oversight Explain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and opportunities. Current approved records and review evidence supporting skills and competencies. Sustainability reporting / relevant process owner
Board update frequency Explain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities. Current approved records and review evidence supporting information flow and frequency. Sustainability reporting / relevant process owner
Strategy and risk role Explain how the body(s) or individual(s) takes climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions, and risk management processes and related policies, including whether it considered associated trade-offs. Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs. Sustainability reporting / relevant process owner
Skills review process Explain how the body(s) or individual(s) oversees the setting of climate-related targets and monitors progress towards them, including whether and how related performance metrics are included in remuneration policies. Current approved records and review evidence supporting targets, progress and remuneration. Sustainability reporting / relevant process owner
＋ Afficher les sous-éléments de s2-6-a (liste de travail LRA)

Comment le préparer

Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.
Gather the applicable terms of reference, mandates, role descriptions and related policies and map the climate-related responsibilities stated in those documents.
Document how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed.
Document how and how often each responsible body or individual is informed, using actual papers, reporting routes, meetings and information flows.
Document how climate-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including any associated trade-offs considered.
Document how the body(s) or individual(s) oversees target-setting and monitors progress and whether and how related performance metrics are included in remuneration policies.
Separate governance oversight under IFRS S2.6(a) from management’s role under IFRS S2.6(b).
Where governance is integrated across climate and other sustainability topics, apply IFRS S2.7 to avoid unnecessary duplication.
Reconcile the disclosure with current governance documents, meeting records, target papers and remuneration policies before sign-off.

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 governance documentation for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.

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 governance documentation for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.

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

Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Explain how their responsibilities are reflected in applicable governance documents and policies. Explain how they determine whether appropriate skills and competencies are available or will be developed. Explain how and how often they are informed. Explain how they take climate-related risks and opportunities into account in overseeing strategy, major transactions and risk management processes and related policies, including trade-offs. Explain how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. How to prepare it

Note de contexte

Apply IFRS S2.6(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

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Outils et formulaires de préparation

Des outils professionnels de préparation pour s2-6-a — gratuits avec une adresse e-mail vérifiée. Saisissez une fois le code que nous vous envoyons et utilisez les téléchargements, les liens vers les rapports et l’assistant IA du Knowledge Hub pendant 24 heures.

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and 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 explained how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We explained how they determine whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and 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 explained how and how often they are informed about climate-related risks and 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 explained how they take climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including whether they considered associated trade-offs.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We explained how they oversee climate-related target-setting and progress and whether and how related performance metrics are included in remuneration policies.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

Only one committee is named even though oversight is shared between several governance bodies or individuals.
The responsible body is identified, but climate-related responsibilities are not shown in the applicable governance documents and policies.
A charter approval date is disclosed instead of explaining the assigned responsibilities.
Training attendance is disclosed without explaining how the body determines whether appropriate skills and competencies are available or will be developed.
The disclosure states how often updates are provided but not how the body or individual is informed.
The reporting cadence of a management committee is presented as though it were the cadence of the board or governance body.
The strategy disclosure omits decisions on major transactions, risk management processes or related policies.
Trade-offs associated with climate-related risks and opportunities are not addressed.
Target oversight is described, but monitoring of progress is omitted.
The disclosure says climate is linked to remuneration but does not explain whether and how related performance metrics are included in remuneration policies.
Management’s operational role is combined with governance oversight without distinguishing IFRS S2.6(a) from 6(b).
Separate climate governance text duplicates an existing integrated sustainability-governance disclosure without applying IFRS S2.7.
Boilerplate states that the board oversees climate matters but does not address the specified elements in paragraph 6(a).

Rapports d’entreprises

Comment les entreprises publient S2-6-a en pratique

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés
SITC International Holdings Company Limited
Water Transportation · Hong Kong · 2025 · p.192 ↗
Comparer côte à côte →
SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides evidence of the board’s oversight of climate-related risks and opportunities, with relevant disclosures found on page 184. The report also addresses governance related to strategy, major transactions, risk management, and trade-offs on the same page. However, the report lacks clear information on responsibilities in governance documents, skills and competencies of governance bodies, and targets, progress, and remuneration, while information flow and frequency is mentioned but not clearly disclosed (p.187).
WuXi Biologics (Cayman) Inc.
Pharmaceuticals / Biotech / Life Sciences · China · 2024 · p.133 ↗
Comparer côte à côte →
WuXi Biologics (Cayman) Inc.’s Sustainability Report 2024 clearly identifies the governance body or individual responsible for oversight of climate-related risks and opportunities, with specific references on page 133. The report provides some related context on governance responsibilities (p.88) and mentions climate considerations in remuneration policy (p.134), but these disclosures are not fully clear or detailed. Notably, the report does not provide information on the flow and frequency of climate-related information or on targets, progress, and remuneration related to climate governance.
Hyundai Engineering & Construction Co.,Ltd.
Construction and Engineering · South Korea · 2025 · p.138 ↗
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Hyundai Engineering & Construction Co., Ltd.'s 2025 Sustainability Report identifies the Governance and Communication Committee under the Board as responsible for oversight of climate-related risks and opportunities, with details on targets, progress, and remuneration also reported (p.39, p.140). The report includes related context on governance responsibilities, skills and competencies, information flow, and strategy, but these aspects lack clear, explicit disclosures (p.140). Notably, the report does not clearly disclose how often the governance body is informed about climate-related issues or how management uses controls and procedures to support oversight (p.140).

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s2-6-a

au sein de IFRS S2 : Climate-related Disclosures

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Guides that settle this question

Analyse de scénarios selon IFRS S2 : une approche proportionnée de la résilience climatique →Comment préparer un rapport IFRS S1 et IFRS S2 →GHG Protocol et IFRS S2 : entité déclarante, périmètres organisationnels, quote-part de détention, contrôle, méthodes juridictionnelles, valeurs de PRG et ventilation des émissions de Scope 1 et de Scope 2 →IFRS S1 et IFRS S2 expliquées →

Connexes et exploration

Climate-related risks and opportunities → FicheIdentification inputs and industry topics → FicheObjective →Business model and value chain impact → FicheStrategy response and transition plan → Fiche Parcourir toutes les informations →

Plus dans IFRS S2 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · s2-6-a

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