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IFRS S2: Climate-related Disclosures·Paragraph 10

Climate-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 S2: Climate-related Disclosures

Paragraph 10 · 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
7LRA preparation fields 6affermazioni da verificare 1aree di evidenza

Focus dell’informativa

The objective of this disclosure is to enable users of general purpose financial reports to understand the climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects.

Describe climate-related risks and opportunities affecting prospects; classify each risk as physical or transition; specify all applicable horizons of effects; and explain horizon definitions and their link to strategic planning. Apply IFRS S2.11–12 in identification.

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
Climate-related risk or opportunity Describe each matter that could reasonably be expected to affect prospects. Current approved records and review evidence supporting climate-related risk or opportunity. Sustainability reporting / relevant process owner
Effect on prospects — supporting field Explain why it could affect cash flows, access to finance or cost of capital. Current approved records and review evidence supporting effect on prospects — supporting field. Sustainability reporting / relevant process owner
Risk classification For each risk, state whether it is physical or transition. Current approved records and review evidence supporting risk classification. Sustainability reporting / relevant process owner
Time horizon(s) of effects Specify all short-, medium- or long-term horizons over which effects could occur. Current approved records and review evidence supporting time horizon(s) of effects. Sustainability reporting / relevant process owner
Definitions of time horizons Explain how short, medium and long term are defined. Current approved records and review evidence supporting definitions of time horizons. Sustainability reporting / relevant process owner
Link to strategic planning horizons Explain how definitions link to strategic decision-making horizons. Current approved records and review evidence supporting link to strategic planning horizons. Sustainability reporting / relevant process owner
Identification basis — supporting field Document IFRS S2.11–12 application. Current approved records and review evidence supporting identification basis — supporting field. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s2-10 (checklist di lavoro LRA)

Come prepararla

Apply IFRS S2.11–12.
Determine which matters could affect prospects.
Draft entity-specific descriptions.
Classify each risk.
Assess all horizons of effects.
Define horizons and planning linkage.
Review materiality, 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.

Request entity-specific description, risk/opportunity status, prospects rationale, physical/transition classification for risks, all horizons of effects, supporting evidence, horizon definitions, planning linkage and industry-topic assessment. Remove arbitrary item counts and mandatory location fields.

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

Richiesta migliore

Request entity-specific description, risk/opportunity status, prospects rationale, physical/transition classification for risks, all horizons of effects, supporting evidence, horizon definitions, planning linkage and industry-topic assessment. Remove arbitrary item counts and mandatory location fields.

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 risk and opportunity; classify risks as physical or transition; specify all horizons of effects; define horizons and link them to strategic planning.

Nota di contesto

Apply IFRS S2.10 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 s2-10 — 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/opportunities affecting prospects described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Every risk classified physical/transition.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
All horizons of effects specified.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Horizon definitions and planning linkage explained.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Reasonable/supportable information used.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Industry-based disclosure topics considered.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

Generic topic lists.
Missing prospects rationale.
Impacts not translated into risks/opportunities.
Opportunities incorrectly classified.
Risk classification absent.
One horizon forced.
Response timing used instead of effect timing.
Horizon definitions or planning linkage absent.
IFRS S2.11–12 not applied.
Content index treated as disclosure.
✓ 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

s2-10

all’interno di IFRS S2: Climate-related Disclosures

Apri la fonte ufficiale →

Correlati ed esplora

Identification inputs and industry topics → SchedaObjective →Business model and value chain impact → SchedaStrategy response and transition plan → SchedaResourcing of climate actions → Sfoglia tutte le informative →

Altro in IFRS S2 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · s2-10

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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