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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 29

Strategy disclosure objective

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 29 · 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
5LRA preparation fields 5affermazioni da verificare 1aree di evidenza

Focus dell’informativa

The objective of sustainability-related financial disclosures on strategy is to enable users of general purpose financial reports to understand an entity’s strategy for managing sustainability-related risks and opportunities.

This page should explain the strategy disclosure objective and map users to the detailed requirements on risks and opportunities, business model and value chain effects, strategy and decision-making, current and anticipated financial effects, and resilience. It should not require a separate generic strategy narrative or organisation-wide coverage figure.

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
Risks and opportunities IFRS S1.30–31 Current approved records and review evidence supporting risks and opportunities. Sustainability reporting / relevant process owner
Business model and value chain effects IFRS S1.32 Current approved records and review evidence supporting business model and value chain effects. Sustainability reporting / relevant process owner
Strategy and decision-making IFRS S1.33 Current approved records and review evidence supporting strategy and decision-making. Sustainability reporting / relevant process owner
Current and anticipated financial effects IFRS S1.34–40 Current approved records and review evidence supporting current and anticipated financial effects. Sustainability reporting / relevant process owner
Resilience IFRS S1.41–42 Current approved records and review evidence supporting resilience. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s1-29 (checklist di lavoro LRA)

Come prepararla

Identify material sustainability-related risks and opportunities.
Map them to paragraphs 30–31.
Prepare business-model/value-chain effects under paragraph 32.
Prepare strategy/decision-making information under paragraph 33.
Prepare financial effects under paragraphs 34–40.
Prepare resilience under paragraphs 41–42.
Check connected information and consistency with financial statements.
Use paragraph 29 as a completeness map, not a standalone data request.

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 source packs and draft disclosures for the five IFRS S1 strategy areas: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Identify the relevant risk or opportunity and report cross-reference for each area.

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 source packs and draft disclosures for the five IFRS S1 strategy areas: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Identify the relevant risk or opportunity and report cross-reference for each area.

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

Confirm that the report addresses: risks and opportunities; business model and value chain effects; strategy and decision-making; current and anticipated financial effects; and resilience. Use direct cross-references to the detailed IFRS S1 requirements.

Nota di contesto

Apply IFRS S1.29 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 s1-29 — 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
The disclosure addresses risks and opportunities accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses business model and value chain effects accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses strategy and decision-making accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses current and anticipated financial effects accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses resilience accurately and completely.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

Paragraph 29 treated as standalone datapoints.
One or more five areas omitted.
Financial effects replaced by general materiality statement.
Resilience confused with risk management.
Scenario analysis assumed mandatory for every S1 matter.
Generic strategy ambitions without risk/opportunity linkage.
Disconnected sections.
✓ 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

s1-29

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 · s1-29

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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