Focus dell’informativa
This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities and to explain the governance arrangements supporting that oversight.
The disclosure covers how climate responsibilities are reflected in applicable governance documents and policies; how appropriate skills and competencies are determined or developed; how and how often the responsible body or individual is informed; how climate-related risks and opportunities are taken into account in oversight of strategy, major transactions and risk management processes and related policies, including trade-offs; and how climate-related targets, progress and related remuneration metrics are overseen.
Where climate and other sustainability-related matters are overseen on an integrated basis, the entity should avoid unnecessary duplication in accordance with IFRS S2.7.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale IFRS Foundation.
Prepara
Cosa raccogliere prima di redigere
Spunta ogni campo man mano che arrivano le evidenze. I responsabili sono i team che di solito custodiscono i file sorgente.
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Named governance lead
Sustainability reporting / relevant process ownerIdentify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles.
Evidenze Current approved records and review evidence supporting responsible governance body(s) or individual(s).
Attenzione a The published response for named governance lead is incomplete or does not match the supporting records.
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Role mandate date
Sustainability reporting / relevant process ownerExplain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies.
Evidenze Current approved records and review evidence supporting responsibilities in governance documents.
Attenzione a The published response for role mandate date is incomplete or does not match the supporting records.
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Targets and pay oversight
Sustainability reporting / relevant process ownerExplain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and opportunities.
Evidenze Current approved records and review evidence supporting skills and competencies.
Attenzione a The published response for targets and pay oversight is incomplete or does not match the supporting records.
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Board update frequency
Sustainability reporting / relevant process ownerExplain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities.
Evidenze Current approved records and review evidence supporting information flow and frequency.
Attenzione a The published response for board update frequency is incomplete or does not match the supporting records.
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Strategy and risk role
Sustainability reporting / relevant process ownerExplain how the body(s) or individual(s) takes climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions, and risk management processes and related policies, including whether it considered associated trade-offs.
Evidenze Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.
Attenzione a The published response for strategy and risk role is incomplete or does not match the supporting records.
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Skills review process
Sustainability reporting / relevant process ownerExplain how the body(s) or individual(s) oversees the setting of climate-related targets and monitors progress towards them, including whether and how related performance metrics are included in remuneration policies.
Evidenze Current approved records and review evidence supporting targets, progress and remuneration.
Attenzione a The published response for skills review process is incomplete or does not match the supporting records.
Prima di iniziare
- Have we identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities? Can we explain how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies?
- Can we explain how they determine whether appropriate skills and competencies are available or will be developed? Can we explain how and how often they are informed?
- Can we explain how they take climate-related risks and opportunities into account when overseeing strategy, major transactions and risk management processes and related policies, including whether they considered associated trade-offs?
- Can we explain how they oversee target-setting and monitor progress, including whether and how related performance metrics are included in remuneration policies? Have we considered whether an integrated disclosure under IFRS S2.7 would avoid unnecessary duplication?
Come prepararla
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 governance documentation for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.
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 governance documentation for [reporting period] showing: all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities; how their responsibilities are reflected in terms of reference, mandates, role descriptions and related policies; how they determine whether appropriate skills and competencies are available or will be developed; how and how often they are informed about climate-related risks and opportunities; how they take those risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including trade-offs; and how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. Please attach the relevant governance documents, meeting papers, minutes, skills assessments, target records and remuneration-policy evidence.
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
Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Explain how their responsibilities are reflected in applicable governance documents and policies. Explain how they determine whether appropriate skills and competencies are available or will be developed. Explain how and how often they are informed. Explain how they take climate-related risks and opportunities into account in overseeing strategy, major transactions and risk management processes and related policies, including trade-offs. Explain how they oversee target-setting and progress and whether and how related performance metrics are included in remuneration policies. How to prepare it
Nota di contesto
Apply IFRS S2.6(a) using the exact paragraph scope and cross-references stated in the official IFRS source.
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Strumenti e moduli per la preparazione
Scarica gli strumenti di preparazione per s2-6-a per 24 ore con accesso gratuito tramite email verificata. I link ai rapporti originali restano pubblici.
Verifica
Per ogni affermazione, verifica le evidenze
We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.
Rischio The published response does not support this human-reviewed assurance check.
Evidenze da verificare Trace the statement to current approved records and the official IFRS source.
We explained how their responsibilities are reflected in applicable terms of reference, mandates, role descriptions and related policies.
Rischio The published response does not support this human-reviewed assurance check.
Evidenze da verificare Trace the statement to current approved records and the official IFRS source.
We explained how they determine whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to climate-related risks and opportunities.
Rischio The published response does not support this human-reviewed assurance check.
Evidenze da verificare Trace the statement to current approved records and the official IFRS source.
We explained how and how often they are informed about climate-related risks and opportunities.
Rischio The published response does not support this human-reviewed assurance check.
Evidenze da verificare Trace the statement to current approved records and the official IFRS source.
We explained how they take climate-related risks and opportunities into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including whether they considered associated trade-offs.
Rischio The published response does not support this human-reviewed assurance check.
Evidenze da verificare Trace the statement to current approved records and the official IFRS source.
We explained how they oversee climate-related target-setting and progress and whether and how related performance metrics are included in remuneration policies.
Rischio The published response does not support this human-reviewed assurance check.
Evidenze da verificare Trace the statement to current approved records and the official IFRS source.
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
- Only one committee is named even though oversight is shared between several governance bodies or individuals.
- The responsible body is identified, but climate-related responsibilities are not shown in the applicable governance documents and policies.
- A charter approval date is disclosed instead of explaining the assigned responsibilities.
- Training attendance is disclosed without explaining how the body determines whether appropriate skills and competencies are available or will be developed.
- The disclosure states how often updates are provided but not how the body or individual is informed.
- The reporting cadence of a management committee is presented as though it were the cadence of the board or governance body.
- The strategy disclosure omits decisions on major transactions, risk management processes or related policies.
- Trade-offs associated with climate-related risks and opportunities are not addressed.
- Target oversight is described, but monitoring of progress is omitted.
- The disclosure says climate is linked to remuneration but does not explain whether and how related performance metrics are included in remuneration policies.
- Management’s operational role is combined with governance oversight without distinguishing IFRS S2.6(a) from 6(b).
- Separate climate governance text duplicates an existing integrated sustainability-governance disclosure without applying IFRS S2.7.
- Boilerplate states that the board oversees climate matters but does not address the specified elements in paragraph 6(a).
Report reali
How 3 companies report it
Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.
SITC International Holdings Company Limited
Exact
WuXi Biologics (Cayman) Inc.
Partial
Hyundai Engineering & Construction Co.,Ltd.
Partial| Campo | SITC International Holdings Company Limited | WuXi Biologics (Cayman) Inc. | Hyundai Engineering & Construction Co.,Ltd. |
|---|---|---|---|
| Named governance lead | Non trovato | Non trovato | Non trovato |
| Role mandate date | Non trovato | Parziale | Parziale |
| Targets and pay oversight | Non trovato | Parziale | Parziale |
| Board update frequency | Parziale | Non trovato | Parziale |
| Strategy and risk role | Non trovato | Parziale | Parziale |
| Skills review process | Non trovato | Non trovato | Non trovato |
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Il confronto usa gli esempi di questa scheda, non la loro prevalenza nel corpus dei report.
Indicazione, non assurance
Riferimenti al framework
Requisiti IFRS / ISSB pertinenti e informative correlate
IFRS / ISSB
s2-6-a
all’interno di IFRS S2: Climate-related Disclosures
Guides that settle this question
Correlati ed esplora
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