Vai al focus dell’informativa

Biblioteca delle disclosureGuida pratica per ogni informativa di rendicontazione

IFRS S2: Climate-related Disclosures·Paragraphs 11–12

Identification requirements and industry-based disclosure topics

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

Paragraphs 11–12 · 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
2LRA preparation fields 5affermazioni da verificare 1aree di evidenza

Focus dell’informativa

Use all reasonable and supportable information available at the reporting date without undue cost or effort, including past events, current conditions and forecasts. Refer to and consider the applicability of IFRS S2 industry-based disclosure topics. Use the conclusions to identify risks and opportunities under IFRS S2.10.

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
Reasonable and supportable information Use all reasonable and supportable information available at the reporting date without undue cost or effort, covering past events, current conditions and forecasts. Current approved records and review evidence supporting reasonable and supportable information. Sustainability reporting / relevant process owner
Industry-based disclosure topics Refer to and consider the applicability of the industry-based disclosure topics defined in the Industry-based Guidance on Implementing IFRS S2. Current approved records and review evidence supporting industry-based disclosure topics. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s2-11-12 (checklist di lavoro LRA)

Come prepararla

Start with IFRS S2.10 objective.
Gather reasonable/supportable information.
Cover past/current/forecast conditions.
Identify relevant industries.
Consider applicable disclosure topics.
Identify entity-specific risks/opportunities.
Map to S2.10 and other disclosures.
Retain evidence and assess significant judgements.

Richiedi i dati

Request the disclosure evidence

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

Request internal working pack: past-event information, current conditions, forecasts/scenario information used, relevant industries, topic applicability assessment, resulting risks/opportunities, significant judgements and review records. Distinguish internal evidence from public disclosure.

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

Richiesta migliore

Request internal working pack: past-event information, current conditions, forecasts/scenario information used, relevant industries, topic applicability assessment, resulting risks/opportunities, significant judgements and review records. Distinguish internal evidence from public disclosure.

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

Use the two requirements and map resulting risks/opportunities; consider IFRS S1.74–75 for significant judgements.

Nota di contesto

Apply IFRS S2.11–12 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 s2-11-12 — 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
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.
Past/current/forecast information considered.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.
Conclusions mapped to S2.10.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Significant judgements documented and assessed under S1.74–75.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

Page treated as five public datapoints.
Current internal information only.
Scenario analysis made universal.
Metrics substituted for topics.
Only one industry assessed.
Guidance treated as exhaustive.
Issue excluded for lack of data.
Materiality applied too early.
Public exclusion/source lists treated as required.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

Chiedi all’assistente IA di Study Studio di questa informativa

Ottieni risposte pratiche per il tuo contesto di rendicontazione. Le prime due risposte sono gratuite: iscriviti gratis a LRA Community per continuare senza limiti.

Prova Come preparo s2-11-12? Quali dati devo raccogliere? Quali errori devo evitare?
2 risposte gratuite

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

s2-11-12

all’interno di IFRS S2: Climate-related Disclosures

Apri la fonte ufficiale →

Correlati ed esplora

Climate-related risks and opportunities → 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 · s2-11-12

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.

Explore the IFRS S1 & S2 course →
Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
/it/knowledge-hub/disclosure-cards/s2-11-12/