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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 30(a)

Sustainability-related risks and opportunities

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 30(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
4LRA preparation fields 5affermazioni da verificare 1aree di evidenza

Focus dell’informativa

This disclosure requires an entity-specific description of sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects. It does not require a formal impact pathway, a mandatory monetary estimate, a sustainability-theme label or a fixed value-chain tag for every matter.

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
Sustainability-related risk or opportunity Describe each risk or opportunity that could reasonably be expected to affect the entity’s prospects. Current approved records and review evidence supporting sustainability-related risk or opportunity. Sustainability reporting / relevant process owner
Effect on prospects — supporting field Explain why the matter could affect cash flows, access to finance or cost of capital over the short, medium or long term. Current approved records and review evidence supporting effect on prospects — supporting field. Sustainability reporting / relevant process owner
Risk or opportunity classification — supporting field Distinguish risks from opportunities using official terminology. Current approved records and review evidence supporting risk or opportunity classification — supporting field. Sustainability reporting / relevant process owner
Relevant business model or value-chain context — supporting field Add only where needed to make the matter entity-specific; detailed effects belong under paragraph 32. Current approved records and review evidence supporting relevant business model or value-chain context — supporting field. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s1-30-a (checklist di lavoro LRA)

Come prepararla

Apply the identification requirements in IFRS S1.54–55 and applicable Standards.
Determine which matters could reasonably affect prospects.
Apply materiality to information.
Draft entity-specific risk and opportunity descriptions.
Link to time horizons, business-model/value-chain effects, strategy responses and financial effects.
Avoid mandatory monetary, location or impact-pathway fields.
Review aggregation and connected information.

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 register of sustainability-related risks and opportunities that could reasonably affect the entity’s prospects. For each matter, include an entity-specific description, whether it is a risk or opportunity, why it could affect prospects, the relevant owner and links to the supporting assessment.

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 register of sustainability-related risks and opportunities that could reasonably affect the entity’s prospects. For each matter, include an entity-specific description, whether it is a risk or opportunity, why it could affect prospects, the relevant owner and links to the supporting assessment.

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 each material sustainability-related risk or opportunity that could reasonably affect prospects, distinguish risks from opportunities and connect the description to the related strategy disclosures.

Nota di contesto

Apply IFRS S1.30(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 s1-30-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
Risks and opportunities meet the prospects test.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Risks are distinguished from opportunities.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Descriptions are entity-specific and not generic topics.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Materiality and aggregation are appropriately applied.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The matters connect to the related strategy disclosures.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

Topic list instead of risks/opportunities.
Positive impact presented as opportunity.
Risk/opportunity not connected to prospects.
Mandatory monetary estimate presented as requirement.
Risk and opportunity combined.
Generic wording.
Every operational issue disclosed.
Detailed paragraph 32/34 information substituted for paragraph 30(a) description.
✓ 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

s1-30-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 · s1-30-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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