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IFRS S2: Climate-related Disclosures·Paragraph 6(a)

Oversight by governance bodies or individuals

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 Confronta report reali → ↗ Condividi
RK Passaporto pubblicatoRevisionato da Dr Ross Kurinko Consulente strategico ESG · IFRS S1 e S2 / GRI / ESRS Aggiornato al
GRI e ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · esperto di ESG-AI Oltre 15 anni di esperienza nelle informative di aziende FTSE 100 e Fortune Global 500 Canary Wharf, Londra Materiale didattico LRA · Non emesso né approvato da IFRS Foundation LinkedIn

Standard

IFRS S2: Climate-related Disclosures

Paragraph 6(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
6LRA preparation fields 6affermazioni da verificare 7aree di evidenza 3esempi da report

Focus dell’informativa

The objective of climate-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures the entity uses to monitor, manage and oversee climate-related risks and opportunities.

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.

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
Named governance lead Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles. Current approved records and review evidence supporting responsible governance body(s) or individual(s). Sustainability reporting / relevant process owner
Role mandate date Explain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies. Current approved records and review evidence supporting responsibilities in governance documents. Sustainability reporting / relevant process owner
Targets and pay oversight Explain 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. Current approved records and review evidence supporting skills and competencies. Sustainability reporting / relevant process owner
Board update frequency Explain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities. Current approved records and review evidence supporting information flow and frequency. Sustainability reporting / relevant process owner
Strategy and risk role Explain 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. Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs. Sustainability reporting / relevant process owner
Skills review process Explain 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. Current approved records and review evidence supporting targets, progress and remuneration. Sustainability reporting / relevant process owner
＋ Mostra i sotto-elementi di s2-6-a (checklist di lavoro LRA)

Come prepararla

Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.
Gather the applicable terms of reference, mandates, role descriptions and related policies and map the climate-related responsibilities stated in those documents.
Document how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed.
Document how and how often each responsible body or individual is informed, using actual papers, reporting routes, meetings and information flows.
Document how climate-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including any associated trade-offs considered.
Document how the body(s) or individual(s) oversees target-setting and monitors progress and whether and how related performance metrics are included in remuneration policies.
Separate governance oversight under IFRS S2.6(a) from management’s role under IFRS S2.6(b).
Where governance is integrated across climate and other sustainability topics, apply IFRS S2.7 to avoid unnecessary duplication.
Reconcile the disclosure with current governance documents, meeting records, target papers and remuneration policies before sign-off.

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.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali per la preparazione di s2-6-a — gratuiti con accesso email verificato. Inserisci una volta il codice che ti invieremo e usa download, link ai report e l'AI Assistant del Knowledge Hub per 24 ore.

Gratis · Accesso tramite email
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
We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.The published response does not support this human-reviewed assurance check.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.The published response does not support this human-reviewed assurance check.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.The published response does not support this human-reviewed assurance check.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.The published response does not support this human-reviewed assurance check.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.The published response does not support this human-reviewed assurance check.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.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

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 aziendali

Come le aziende rendicontano S2-6-a nella pratica

Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.

Report reali pubblicati
SITC International Holdings Company Limited
Water Transportation · Hong Kong · 2025 · p.192 ↗
Confronta affiancati →
SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides evidence of the board’s oversight of climate-related risks and opportunities, with relevant disclosures found on page 184. The report also addresses governance related to strategy, major transactions, risk management, and trade-offs on the same page. However, the report lacks clear information on responsibilities in governance documents, skills and competencies of governance bodies, and targets, progress, and remuneration, while information flow and frequency is mentioned but not clearly disclosed (p.187).
WuXi Biologics (Cayman) Inc.
Pharmaceuticals / Biotech / Life Sciences · China · 2024 · p.133 ↗
Confronta affiancati →
WuXi Biologics (Cayman) Inc.’s Sustainability Report 2024 clearly identifies the governance body or individual responsible for oversight of climate-related risks and opportunities, with specific references on page 133. The report provides some related context on governance responsibilities (p.88) and mentions climate considerations in remuneration policy (p.134), but these disclosures are not fully clear or detailed. Notably, the report does not provide information on the flow and frequency of climate-related information or on targets, progress, and remuneration related to climate governance.
Hyundai Engineering & Construction Co.,Ltd.
Construction and Engineering · South Korea · 2025 · p.138 ↗
Confronta affiancati →
Hyundai Engineering & Construction Co., Ltd.'s 2025 Sustainability Report identifies the Governance and Communication Committee under the Board as responsible for oversight of climate-related risks and opportunities, with details on targets, progress, and remuneration also reported (p.39, p.140). The report includes related context on governance responsibilities, skills and competencies, information flow, and strategy, but these aspects lack clear, explicit disclosures (p.140). Notably, the report does not clearly disclose how often the governance body is informed about climate-related issues or how management uses controls and procedures to support oversight (p.140).

Confronta affiancati →

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Riferimenti al framework

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s2-6-a

all’interno di IFRS S2: Climate-related Disclosures

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Guides that settle this question

Come preparare una relazione IFRS S1 e IFRS S2 →Emissioni Scope 1, Scope 2 e Scope 3 secondo IFRS S2: guida completa alla misurazione →GHG Protocol e IFRS S2: entità che redige la rendicontazione, perimetri organizzativi, quota di capitale, controllo, metodi giurisdizionali, valori GWP e disaggregazione di Scope 1 e Scope 2 →I quattro pilastri di IFRS S1 e IFRS S2: governance, strategia, gestione del rischio, metriche e obiettivi →

Correlati ed esplora

Climate-related risks and opportunities → SchedaIdentification inputs and industry topics → SchedaObjective →Business model and value chain impact → SchedaStrategy response and transition plan → Scheda Sfoglia tutte le informative →

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

Approfondisci · s2-6-a

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