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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 44(b)

Processes for sustainability-related 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.

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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 44(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 5affermazioni da verificare 6aree di evidenza

Focus dell’informativa

This disclosure requires the entity to describe the processes it uses to identify, assess, prioritise and monitor sustainability-related opportunities. The description should explain the actual processes used by the entity and cover all four stages sufficiently for users to understand how opportunities move from identification through assessment and prioritisation to ongoing monitoring.

IFRS S1.44(b) does not prescribe the detailed sub-elements specified for risk processes in IFRS S1.44(a). Information such as criteria, data sources, process scope, review frequency or process ownership may be included where it is necessary to explain the entity’s actual opportunity processes. Integration into the overall risk management process is addressed separately in IFRS S1.44(c).

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
Identification process Describe how the entity identifies sustainability-related opportunities that could reasonably be expected to affect its prospects. Current approved records and review evidence supporting identification process. Sustainability reporting / relevant process owner
Assessment process Describe how the entity assesses the identified sustainability-related opportunities. Current approved records and review evidence supporting assessment process. Sustainability reporting / relevant process owner
Prioritisation process Describe how the entity prioritises sustainability-related opportunities. Current approved records and review evidence supporting prioritisation process. Sustainability reporting / relevant process owner
Monitoring process Describe how the entity monitors sustainability-related opportunities after they have been identified and assessed. Current approved records and review evidence supporting monitoring process. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s1-44-b (checklist di lavoro LRA)

Come prepararla

Identify the actual processes the entity uses to identify sustainability-related opportunities.
Describe how identified opportunities are assessed.
Describe how opportunities are prioritised, including relevant criteria where they form part of the actual process.
Describe how opportunities are monitored after identification and prioritisation.
Determine whether the entity uses different processes for different types of opportunity, business units or functions and explain material differences.
Gather evidence showing that the processes described operated in practice during the reporting period.
Cross-reference IFRS S1.44(c) for information on integration into and influence on the overall risk management process.
For climate-related opportunities, apply the additional requirements of IFRS S2.25(b), including whether and how climate-related scenario analysis informs identification.

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 documentation describing the processes used during [reporting period] to identify, assess, prioritise and monitor sustainability-related opportunities. Please explain each of the four stages and attach the relevant process maps, opportunity registers, assessment records, prioritisation or decision papers and monitoring reports. Where the processes differ by business unit or type of opportunity, please explain the material differences.

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 documentation describing the processes used during [reporting period] to identify, assess, prioritise and monitor sustainability-related opportunities. Please explain each of the four stages and attach the relevant process maps, opportunity registers, assessment records, prioritisation or decision papers and monitoring reports. Where the processes differ by business unit or type of opportunity, please explain the material differences.

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 how the entity identifies sustainability-related opportunities. Explain how identified opportunities are assessed and prioritised. Explain how the entity monitors those opportunities. Include supporting details such as criteria, inputs, scope, review arrangements or ownership only where they are necessary to explain the actual processes. How to prepare it

Nota di contesto

Apply IFRS S1.44(b) using the exact paragraph scope and cross-references stated in the official IFRS source.

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Strumenti e moduli per la preparazione

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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
We described how the entity identifies sustainability-related opportunities.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described how identified sustainability-related opportunities are assessed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are prioritised.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
We described how sustainability-related opportunities are monitored.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosed processes reflect the entity’s actual processes and are supported by current process documentation and operating evidence.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

The disclosure describes how opportunities are identified but not how they are assessed, prioritised or monitored.
Ordinary commercial ideas are presented as sustainability-related opportunities without explaining why they could reasonably affect the entity’s prospects.
The disclosure lists opportunities but does not describe the processes used.
Assessment and prioritisation are combined so broadly that users cannot understand the difference.
Monitoring is described as performance tracking against targets rather than monitoring of the identified opportunities.
The reporting-preparation method is described instead of the entity’s actual business processes.
Inputs, boundaries or scoring systems are presented as mandatory IFRS S1.44(b) datapoints.
Opportunity processes are assumed to be identical to risk processes without explaining the actual arrangements.
Integration into overall risk management is presented as part of paragraph 44(b) rather than separately under paragraph 44(c).
Scenario analysis is presented as universally required under IFRS S1.44(b).
Data-collection mistakes.
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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

s1-44-b

all’interno di IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

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Correlati ed esplora

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Approfondisci · s1-44-b

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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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