IFRS S2: Climate-related Disclosures·Paragraphs 29–a–vi–2
Financed emissions
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.
Passaporto pubblicato
Revisione in attesaStandard
IFRS S2: Climate-related Disclosures
Paragraphs 29–a–vi–2 · 2024
Ultima revisione
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Materiale didattico LRA · Non emesso né approvato da IFRS
Focus dell’informativa
This disclosure is asking the organisation to explain how much of its financed emissions it has covered in its reporting, and to make clear the basis for that coverage. In practice, the focus is on whether the reported figure reflects the full relevant financing activity or only a selected part of it, so readers can understand what is included and what is left out.
The practical point is comparability and completeness. An organisation should be clear about the scope of the financed emissions information it presents, for example whether it covers all relevant operations and portfolios or only certain business lines, entities, or flagship activities. The aim is to avoid giving a headline number without showing how representative it is of the organisation’s overall financed emissions exposure.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale IFRS.
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 |
|---|---|---|---|
| Asset mix by sector | Record the portfolio split by asset class and by investee industry, using the same categories used in the reporting pack and source holdings data. | Portfolio analytics export, holdings schedule, and the classification mapping used to group assets and sectors. | Investment reporting / portfolio analytics |
| Portfolio size measure | Capture the reported portfolio size using the chosen basis, either assets under management or gross exposure, and keep the currency basis consistent with the source report. | Management accounts, portfolio valuation report, or risk report showing the selected measure and reporting date. | Finance / investment reporting |
| Screening exclusions | List the exclusion rules applied to the portfolio, including what was screened out and the reason or policy basis for each exclusion. | Exclusion policy, screening logs, and any exception or override records. | ESG / investment compliance |
| Emissions by scope | Set out financed emissions separately for each emissions scope used in the calculation, with the scope labels and totals kept distinct. | Carbon accounting workbook, issuer emissions source files, and calculation outputs by scope. | ESG data / climate reporting |
| Coverage percentage | State the share of the portfolio or holdings set that is included in the calculation, using the same denominator as the methodology and the same reporting period. | Coverage calculation, denominator schedule, and reconciliation to the full portfolio universe. | ESG data / portfolio analytics |
| Allocation method | Describe the rule used to assign financed emissions or exposure across holdings, including the allocation logic, data hierarchy, and any fallback approach. | Methodology note, calculation workbook, and model assumptions showing how values were allocated. | ESG methodology / finance |
Come prepararla
Richiedi i dati
Request the portfolio data from Investments
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
What portfolio holdings and calculation basis should we use to prepare the financed emissions disclosure for the reporting period?
Use your organisation’s own portfolio and exposure terms first, then map them to the disclosure wording. For example, ask for the holdings book, mandate book, or exposure file if that is how the team works. Keep the request in the language the owner already uses, and check the source before sign-off.
Richiesta debole
Please provide the financed emissions data required for the disclosure, including all relevant methodology and exclusions.
Perché non funziona: It uses framework language instead of the team’s own portfolio terms, so the owner may not know which file or calculation run is being asked for. It also does not specify the period, source system, exposure basis, or the exact fields needed to evidence the working paper.
Richiesta migliore
Please send the month-end portfolio exposure file for [reporting period] used in the climate pack, including the holdings in scope, the exposure measure for each line, the asset and industry labels, any exclusions and reasons, the emissions scope split, the share covered, and the allocation method. Include the source file name, extract date, version, and reviewer details. Use your own internal terms and we will map them for the disclosure pack.
Modello di e-mail formale
Subject: Request for portfolio data for [reporting period] climate disclosure Hi [name/team], We are preparing the climate disclosure pack for [reporting period] and need the portfolio data used for the financed emissions working paper. Please send the latest file or extract covering: - the portfolio / book names in scope - the exposure measure used for each holding - the asset and industry grouping used in your file - any holdings excluded, with the reason for each exclusion - the emissions scope split used in the analysis - the share of the portfolio covered by the calculation - the method used to attribute emissions to holdings - the source system or file name, extract date, and version If you use different internal terms, please keep those in your own wording and we will map them for the disclosure pack. Please also include the preparer, reviewer, and approval date so we can retain the evidence trail. This is a possible LRA training template only. Please adapt it to your organisation and check the source material before sign-off. Thanks, [preparer name]
Versione breve per Teams / Slack
Hi [name/team] — could you share the latest portfolio/exposure file for [reporting period]? We need the holdings, exposure basis, asset/industry groupings, exclusions, emissions scope split, coverage %, and method notes for the financed emissions working paper. Please include the source file name/version and who prepared/reviewed it. Use your team’s own terms and we’ll map them. This is a possible LRA training template only — please adapt to your organisation and check the source before sign-off.
Esempi di settore
Asset management
Contesto. The team maintains a monthly holdings file for pooled funds and segregated mandates.
Richiesta adattata. Please share the month-end holdings and exposure extract for [reporting period] across the funds and mandates in scope, including the exposure basis used, the fund and mandate labels, any excluded positions, the emissions scope split, the coverage %, and the attribution method. Please include the source system, file version, and reviewer details.
Esempio di risposta. Attached: month-end holdings extract; fund and mandate list; exposure basis = market value; exclusions tab with reasons; scope split tab; coverage summary showing 92% included; method note describing the allocation approach; source system and approval trail.
Commercial banking
Contesto. The team tracks lending books and off-balance-sheet exposures in a credit risk system.
Richiesta adattata. Please provide the period-end exposure file for [reporting period] for the lending books in scope, including the book names, exposure measure used, industry labels, excluded facilities and reasons, emissions scope split, coverage %, and the allocation method used in the credit model. Please include the system extract details and sign-off trail.
Esempio di risposta. Attached: credit risk extract; lending book list; exposure basis = gross exposure; exclusions tab for out-of-scope facilities; scope split summary; coverage at 88%; allocation notes for the attribution model; extract date, version, preparer, and reviewer.
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
Set out the basis used to assign emissions to each holding, including how the portfolio was grouped, how exposure or assets under management were measured, which parts were left out, and what share of the portfolio was actually covered.
Nota di contesto
Explain what the figures represent in practice: the size of the portfolio segments, the emissions linked to them, the proportion included in the analysis, and how the results should be read alongside the chosen allocation approach.
Dichiarazione sulle variazioni
If the numbers move materially, point to the main drivers such as changes in portfolio mix, coverage, exclusions, or the allocation approach used, and note whether the shift reflects a real change in the portfolio or a change in the data set.
Voce dell’indice dei contenuti
s2-29-a-vi-2 Financed emissions — [location / page] / [notes]Centro download
Strumenti e moduli per la preparazione
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Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| We prepared the coverage figure from the disclosed operations and the relevant portfolio data we hold, using the same cut-off date and reporting currency throughout. | The assurer will check whether the population used is complete, whether the date basis is consistent, and whether the currency translation has been applied on a like-for-like basis. | Population listing or data extract used for the calculation; reporting cut-off memo; currency conversion working papers; reconciliation to the source ledger or portfolio system. |
| We separated the disclosed amounts by the business lines and asset types we actually use in our internal records, rather than combining unlike items into one total. | The assurer will probe whether the split is genuinely based on underlying records and whether any grouping or reclassification has distorted the result. | Chart of accounts or portfolio taxonomy; mapping file from source records to disclosure categories; review notes showing how items were grouped; sign-off from the preparer and reviewer. |
| Where we left items out of the calculation, we documented the reason for each exclusion and the amount affected before finalising the table. | The assurer will test whether exclusions were justified, consistently applied, and fully quantified, and whether omitted items should have been included. | Exclusion log; supporting policy or methodology note; item-level exception list; evidence of approval for each exclusion; reconciliation showing excluded amounts against the starting population. |
| We used the same calculation approach across the table and kept a clear working paper showing how each figure was built up from source data. | The assurer will look for consistency in the method, traceability from source to output, and whether any manual adjustments were made without support. | Methodology paper; calculation workbook with formulas; version history; audit trail of manual overrides; source-to-report reconciliation. |
| Before publication, we checked the totals, the subtotals, and the percentages against the underlying records and had an independent reviewer challenge the final draft. | The assurer will test whether the pre-publication checks were sufficient to catch arithmetic errors, broken links, and presentation mistakes. | Review checklist; evidence of independent review; recalculation notes; variance analysis; approval email or sign-off record. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
Lacune ricorrenti
Errori da evitare nella raccolta dei dati
Dove serve spesso un giudizio professionale
Esempi
Esempi illustrativi
Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.
We have shown the part of our portfolio we include in this calculation, split by asset type and industry where relevant. For each slice, we show the amount covered, the emissions we attribute to it by scope, the share included, the exclusions, and the allocation approach used.
Synthetic illustration only. This example shows how a firm might present a covered portfolio view with emissions split by scope, alongside the share of the portfolio used and the basis for allocation.
We have set out the lending and project-finance book we used, grouped by borrower sector. For each group, we show the balance covered, the emissions we assign across scopes, the portion included, the amounts left out, and the method used to spread emissions across our exposure.
Synthetic illustration only. This example shows how a lender might present financed emissions by sector, with the covered balance, excluded balance, included share, and the allocation basis used to attribute emissions.
Report aziendali
Come le aziende rendicontano S2-29-a-vi-2 nella pratica
Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.
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Verifica la tua comprensione
Scenari da affrontare
A lender has a mixed portfolio: some loans are fully in scope for the financed-emissions calculation, while a small legacy book is left out because the data needed to allocate emissions is not available. The draft note also splits the included book by asset class and industry, and shows the exposure amount used for each slice.
An asset manager reports financed emissions for two portfolios. One is measured using assets under management, the other using gross exposure, because the underlying products are structured differently. The preparer is unsure whether both bases can sit in the same note.
A bank has calculated financed emissions for lending and investment activities, but the emissions profile is not the same across all greenhouse gas categories. For one book, only some scopes are available from counterparties; for another, all scopes are estimated. The draft note currently gives one total with no further detail.
A preparer has a draft table showing the included percentage as 92%, the exposure base as 500 million currency units, and financed emissions by scope. However, the narrative says the calculation covered 95% of the portfolio, and the exclusions note lists a segment that appears to be part of the 8% gap.
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
s2-29-a-vi-2
all’interno di IFRS S2: Climate-related Disclosures
Correlati ed esplora
Altro in IFRS S2 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →
FAQ
Domande a cui risponde questa pagina
The page says to prepare asset mix by sector, portfolio size measure, screening exclusions, emissions by scope, coverage percentage and the allocation method. Use the step-by-step preparation section to turn that list into a working data request.
It is there to help you move from the disclosure topic to a draft by setting scope, collecting the listed datapoints and checking what evidence you have. The page also points you to the workbook and library card to support that process.
Ask for the specific datapoints named on the page, plus the evidence needed to support them. In practice that means the underlying figures, the method used to allocate them, and any exclusions or coverage notes.
The page tells you to work from the listed datapoints and the allocation method, so scope and method should be set before drafting. Use the preparation section and workbook to keep the approach consistent and documented.
The page includes an evidence pack with five items for assurance readiness, alongside five assurance claims to verify. Use those items to show how the figures were built and what supports them.
The page says there are five claims to verify, each with a claim, risk and evidence angle. Use them as a checklist to test whether your draft is supported and where the main assurance risks sit.
The page lists common reporting gaps and mistakes to help you spot weak points before sign-off. Use that section as a pre-submission check so you can fix missing data, unclear methods or unsupported statements.
The workbook is a downloadable .xlsx designed to help you prepare the disclosure and get assurance-ready. Use it to organise the required datapoints, evidence and checks before you draft the final text.
The page includes synthetic illustrative examples, including a quantitative table, to show what a finished disclosure can look like. Treat them as a drafting aid only and make sure any real numbers in your own version are internally consistent.
The page gives draft-output support in the form of visualisation ideas, narrative starters and a content-index line. Use those to turn your prepared data into a clear first draft, then check it against the evidence pack and common gaps.
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the same data may be reusable across both contexts. It does not say the requirements are identical, so you still need to check the other framework separately.
Altre domande in cui questa pagina può aiutare
Approfondisci · s2-29-a-vi-2
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