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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 27(a)

Governance body or individual oversight

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale IFRS Foundation.

Status giuridico

IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

Apri la fonte ufficiale IFRS Foundation ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-07-30
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da IFRS Foundation

Standard

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

Paragraph 27(a) · Issued 2023 · Effective from 1 January 2024

In vigore

2024-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-30

Materiale didattico LRA · Non emesso né approvato da IFRS Foundation

Per preparare questa informativa
6LRA preparation fields 6affermazioni da verificare 6aree di evidenza

Focus dell’informativa

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

This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities and explain the governance arrangements supporting that oversight. It covers responsibilities in governance documents, skills and competencies, information flows, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale IFRS Foundation.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
Responsible governance body(s) or individual(s) Identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities. Current approved records and review evidence supporting responsible governance body(s) or individual(s). Sustainability reporting / relevant process owner
Responsibilities in governance documents Explain how responsibilities are reflected in terms of reference, mandates, role descriptions and related policies. Current approved records and review evidence supporting responsibilities in governance documents. Sustainability reporting / relevant process owner
Skills and competencies Explain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed. Current approved records and review evidence supporting skills and competencies. Sustainability reporting / relevant process owner
Information flow and frequency Explain how and how often the body(s) or individual(s) is informed about sustainability-related risks and opportunities. Current approved records and review evidence supporting information flow and frequency. Sustainability reporting / relevant process owner
Strategy, major transactions, risk management and trade-offs Explain how sustainability-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including associated trade-offs. Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs. Sustainability reporting / relevant process owner
Targets, progress and remuneration Explain how target-setting and progress are overseen, 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
＋ Mostra i sotto-elementi di s1-27-a (checklist di lavoro LRA)

Come prepararla

Identify all responsible governance body(s) or individual(s).
Gather applicable terms of reference, mandates, role descriptions and related policies.
Document the process for determining available or required skills and competencies.
Document how and how often each responsible body or individual is informed.
Document oversight of strategy, major transactions and risk management, including trade-offs.
Document target-setting, progress monitoring and remuneration-policy links.
Separate governance oversight from management’s role.
Reconcile the final disclosure with current governance records.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

Please provide the current governance documentation showing all body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities; how responsibilities are reflected in governance documents; how skills and competencies are assessed or developed; how and how often they are informed; how they oversee strategy, major transactions and risk management including trade-offs; and how they oversee targets, progress and related remuneration metrics.

Use the organisation's own role and document names, but preserve the defined IFRS / ISSB terms and the scope described above.

Richiesta migliore

Please provide the current governance documentation showing all body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities; how responsibilities are reflected in governance documents; how skills and competencies are assessed or developed; how and how often they are informed; how they oversee strategy, major transactions and risk management including trade-offs; and how they oversee targets, progress and related remuneration metrics.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

Identify all responsible governance body(s) or individual(s). Explain responsibilities in governance documents, skills and competency arrangements, information flows and frequency, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.

Nota di contesto

Apply IFRS S1.27(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per s1-27-a — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
Identified all responsible governance body(s) or individual(s).The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Explained how responsibilities are reflected in governance documents and policies.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Explained how appropriate skills and competencies are determined or developed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Explained how and how often they are informed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Explained oversight of strategy, major transactions and risk management including 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.
Explained oversight of target-setting, progress and related remuneration metrics.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Shared responsibilities not identified.
Documents do not reflect disclosed responsibilities.
Training listed without competency determination.
Frequency disclosed without explaining how information is received.
Major transactions, related policies or trade-offs omitted.
Target progress or remuneration metrics omitted.
Management role merged with governance oversight.
Boilerplate board-oversight statement.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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Riferimenti al framework

Requisiti IFRS / ISSB pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

IFRS / ISSB

s1-27-a

all’interno di IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Apri la fonte ufficiale →

Correlati ed esplora

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture → Sfoglia tutte le informative →

Altro in IFRS S1 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · s1-27-a

Impara a preparare questa informativa dall’inizio alla fine

This guide covers one requirement. The IFRS S1 & S2 Reporting course walks the full ISSB workflow — governance, strategy, risk management and metrics — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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