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

Management’s role in governance processes, controls and procedures

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(b) · 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
4LRA preparation fields 4affermazioni da verificare 1aree 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 explain management’s role in governance processes, controls and procedures used to monitor, manage and oversee sustainability-related risks and opportunities; whether that role is delegated to a specific management-level position or committee and how it is overseen; and whether management uses controls and procedures to support oversight and how they are integrated with other internal functions.

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
Management’s role Describe management’s role in governance processes, controls and procedures used to monitor, manage and oversee sustainability-related risks and opportunities. Current approved records and review evidence supporting management’s role. Sustainability reporting / relevant process owner
Delegation and oversight State whether the role is delegated to a specific management-level position or management-level committee and, if so, identify it and explain how oversight is exercised over it. Current approved records and review evidence supporting delegation and oversight. Sustainability reporting / relevant process owner
Management controls and procedures State whether management uses controls and procedures to support oversight and describe them where applicable. Current approved records and review evidence supporting management controls and procedures. Sustainability reporting / relevant process owner
Integration with other internal functions If such controls and procedures are used, explain how they are integrated with other relevant internal functions. Current approved records and review evidence supporting integration with other internal functions. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s1-27-b (checklist di lavoro LRA)

Come prepararla

Identify management’s actual governance role.
Determine whether it is delegated.
Identify the management-level position or committee and oversight arrangement.
Identify management controls and procedures supporting oversight.
Explain integration with relevant internal functions.
Separate governance oversight, management role, ERM integration and reporting controls.
Gather role, delegation, process and operating evidence.
Verify against IFRS S1.27(b)(i)–(ii).

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 documentation showing management’s role in monitoring, managing and overseeing sustainability-related risks and opportunities; whether it is delegated to a specific management-level position or committee; how oversight is exercised over that role; the controls and procedures management uses; and how those arrangements are integrated with relevant internal functions.

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 documentation showing management’s role in monitoring, managing and overseeing sustainability-related risks and opportunities; whether it is delegated to a specific management-level position or committee; how oversight is exercised over that role; the controls and procedures management uses; and how those arrangements are integrated with relevant internal functions.

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

Describe management’s role; state whether it is delegated and identify the position or committee; explain oversight over the delegated role; state whether controls and procedures are used and explain integration with other relevant internal functions.

Nota di contesto

Apply IFRS S1.27(b) 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-b — 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
Management’s role is described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Delegation to a specific management-level position or committee is stated and identified where applicable.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Oversight over the delegated role 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.
Controls and procedures and their integration with other internal functions 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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Reporting workflow instead of governance role.
Board committee misclassified.
Data owner misclassified.
Delegation assumed but not stated.
Oversight not explained.
Reporting control used as climate/sustainability oversight control.
Functions merely listed.
Internal audit ownership overstated.
Management and governance merged.
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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-b

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-b

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