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IFRS S2: Climate-related Disclosures·Paragraph 14(a)

Responses in strategy and decision-making

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

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 14(a) · 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

5LRA preparation fields 6affermazioni da verificare 1aree di evidenza

Focus dell’informativa

Explain how the entity has responded to, and plans to respond to, climate-related risks and opportunities in strategy and decision-making, including how it plans to achieve voluntary and legally required climate targets.

Cover current/planned response, five specified areas, conditional transition plan, target pathways, and cross-references to 14(b)/(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

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Ask for material risks/opportunities; all five elements; whether a qualifying plan exists; assumptions/dependencies; voluntary and legally required target pathways; separation from 14(b)/(c).

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
Business model and resource allocation changes	Explain current and anticipated changes to the business model and resource allocation in response to climate-related risks and opportunities.	Current approved records and review evidence supporting business model and resource allocation changes.	Sustainability reporting / relevant process owner
Direct mitigation and adaptation efforts	Explain current and anticipated direct mitigation and adaptation efforts.	Current approved records and review evidence supporting direct mitigation and adaptation efforts.	Sustainability reporting / relevant process owner
Indirect mitigation and adaptation efforts	Explain current and anticipated indirect mitigation and adaptation efforts.	Current approved records and review evidence supporting indirect mitigation and adaptation efforts.	Sustainability reporting / relevant process owner
Climate-related transition plan	Describe any climate-related transition plan, including key assumptions and dependencies. Do not imply that every entity must have such a plan.	Current approved records and review evidence supporting climate-related transition plan.	Sustainability reporting / relevant process owner
Target-achievement pathways	Explain how the entity plans to achieve climate-related targets it has set and targets it is required to meet by law or regulation.	Current approved records and review evidence supporting target-achievement pathways.	Sustainability reporting / relevant process owner

＋ Mostra i sotto-elementi di s2-14-a (checklist di lavoro LRA)

Come prepararla

Start with S2.10–12; identify current/planned responses; business-model/resource changes; direct efforts; indirect efforts; determine transition plan; target pathways; distinguish status; cross-reference 14(b)/(c); verify approvals.

Richiedi i dati

Request the disclosure evidence

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

Request approved response information, all five areas, status/owner/approval evidence and flag draft/aspirational items.

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

Richiesta migliore

Request approved response information, all five areas, status/owner/approval evidence and flag draft/aspirational items.

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 overarching response and five information areas.

Nota di contesto

Apply IFRS S2.14(a) 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 s2-14-a — 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
Overall response explained.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Business-model/resource changes described.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Direct efforts described.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Indirect efforts described.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Any transition plan plus assumptions/dependencies disclosed.	The published response does not support this human-reviewed assurance check.	Trace the statement to current approved records and the official IFRS source.
Target-achievement pathways explained.	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

Use strategy/decision papers; business-model/resource records; direct action evidence; customer/supply-chain evidence; transition plan and assumptions/dependencies; target pathways; status/approval evidence.

Lacune ricorrenti nella rendicontazione

Initiative list without linkage.

Only current/planned.

Effects substituted for changes.

Resource allocation limited to capex.

Adaptation omitted.

Indirect efforts omitted.

Third-party action misattributed.

Target/project called transition plan.

Plan assumed mandatory.

Assumptions/dependencies missing.

Legally required targets omitted.

Aspiration presented as adopted.

14(b)/(c) merged.

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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

s2-14-a

all’interno di IFRS S2: Climate-related Disclosures

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Correlati ed esplora

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

Approfondisci · s2-14-a

Impara a preparare questa informativa dall’inizio alla fine

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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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Gratis · LRA Community

Ottieni i tuoi strumenti per s2-14-a — gratis

I tuoi strumenti di preparazione sono gratuiti per i membri di LRA Community e per gli studenti. Registrati una volta (è gratis) e il tuo download parte subito — insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

	Report A	Report B	Report C
Punto dato 1	✓ p.213	poco chiaro	✓ p.87
Punto dato 2	✓ p.214	—	✓ p.90

I membri vedono la mappa completa di copertura dei punti dato — ✓ con riferimenti di pagina — su tre report reali, con le parole delle aziende stesse.