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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 43

Risk management 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 43 · 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
3LRA preparation fields 3affermazioni da verificare 1aree di evidenza

Focus dell’informativa

The objective is to enable users to understand: (a) the entity’s processes to identify, assess, prioritise and monitor sustainability-related risks and opportunities, including whether and how those processes are integrated into and inform the entity’s overall risk profile and overall risk management process; and (b) the entity’s overall risk profile and overall risk management process.

This page should explain the two-part risk management disclosure objective and map preparers to paragraph 44. It should help users understand the entity’s risk and opportunity processes, their integration into overall risk management, and the entity’s overall risk profile and overall risk management process.

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
Risk and opportunity processes IFRS S1.44(a)–(b): identify, assess, prioritise and monitor. Current approved records and review evidence supporting risk and opportunity processes. Sustainability reporting / relevant process owner
Integration with overall risk management IFRS S1.44(c): extent to which and how processes are integrated into and inform overall risk management. Current approved records and review evidence supporting integration with overall risk management. Sustainability reporting / relevant process owner
Overall risk profile and process Information enabling users to assess the entity’s overall risk profile and overall risk management process. Current approved records and review evidence supporting overall risk profile and process. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s1-43 (checklist di lavoro LRA)

Come prepararla

Treat paragraph 43 as an objective.
Prepare risk processes under 44(a).
Prepare opportunity processes under 44(b).
Prepare integration under 44(c).
Review whether users can assess overall risk profile and risk management.
Check connected information and materiality.
Avoid separate coverage figures or methodology datapoints.

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 substantive disclosures and evidence for IFRS S1.44(a)–(c), together with information showing how the combined processes and integration help users understand the entity’s overall risk profile and overall risk management process.

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 substantive disclosures and evidence for IFRS S1.44(a)–(c), together with information showing how the combined processes and integration help users understand the entity’s overall risk profile and overall risk management process.

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

Map the disclosure to IFRS S1.44(a), 44(b) and 44(c), and verify that the combined information satisfies both components of the paragraph 43 objective.

Nota di contesto

Apply IFRS S1.43 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 s1-43 — 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 risk and opportunity processes 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 integration with overall risk management 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 overall risk profile and process 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 43 treated as three datapoints.
Opportunities omitted.
Process details not mapped to paragraph 44.
Integration confused with governance or strategy.
Generic ERM description without sustainability processes.
Overall risk profile not understandable.
✓ 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

s1-43

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 · s1-43

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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