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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 32

Business model and value chain effects

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 32 · 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

An entity shall disclose information that enables users to understand the current and anticipated effects of sustainability-related risks and opportunities on the entity’s business model and value chain, including where those risks and opportunities are concentrated.

This disclosure explains current and anticipated effects of sustainability-related risks and opportunities on the entity’s business model and value chain and where those risks and opportunities are concentrated. Concentration categories should be entity-specific; geography, facilities, assets, financing channels, suppliers, products or customers may be relevant but are not universally mandatory.

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
Current and anticipated effects Describe current and anticipated effects on the business model and value chain. Current approved records and review evidence supporting current and anticipated effects. Sustainability reporting / relevant process owner
Concentrations of risks and opportunities Describe where risks and opportunities are concentrated. Current approved records and review evidence supporting concentrations of risks and opportunities. Sustainability reporting / relevant process owner
Related risk or opportunity — supporting field Link each effect/concentration to the paragraph 30 matter. Current approved records and review evidence supporting related risk or opportunity — supporting field. Sustainability reporting / relevant process owner
Relevant value-chain scope — supporting field Document the relevant interactions, resources and relationships. Current approved records and review evidence supporting relevant value-chain scope — supporting field. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s1-32 (checklist di lavoro LRA)

Come prepararla

Start with paragraph 30 risks/opportunities.
Determine relevant business-model/value-chain scope for each matter.
Describe current effects.
Describe anticipated effects.
Identify concentrations using appropriate categories.
Link to paragraph 33 responses and paragraphs 34–40 financial effects.
Reassess scope after significant changes.
Verify evidence and materiality.

Richiedi i dati

Request the disclosure evidence

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

For each material sustainability-related risk or opportunity, provide its current and anticipated effects on the business model and value chain, where it is concentrated, the relevant operations/resources/relationships and supporting evidence. Use the concentration categories that best represent the matter.

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

Richiesta migliore

For each material sustainability-related risk or opportunity, provide its current and anticipated effects on the business model and value chain, where it is concentrated, the relevant operations/resources/relationships and supporting evidence. Use the concentration categories that best represent the matter.

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 current and anticipated effects and concentrations for both risks and opportunities. Link each disclosure to the identified matter and use relevant entity-specific concentration categories.

Nota di contesto

Apply IFRS S1.32 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 s1-32 — 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
Current and anticipated effects are described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Current and anticipated information is clearly distinguished.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Concentrations of risks and opportunities are described using relevant categories.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Each effect/concentration links to an identified risk/opportunity.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Scope and assumptions are supported.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

List of risks without effects.
Only current or anticipated effects.
Planned actions presented as effects.
Risk-only concentration.
Geography/facility/asset as mandatory three fields.
Direct operations only.
Value chain limited to suppliers/customers.
One common boundary.
Percentages without narrative.
✓ 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

s1-32

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 · s1-32

Impara a preparare questa informativa dall’inizio alla fine

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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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