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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraph 27(a)

Governance body or individual oversight

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële IFRS Foundation-bron.

Juridische status

IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

Officiële IFRS Foundation-bron openen ↗ Delen

Gepubliceerd paspoort

Laatst beoordeeld op 2026-07-30
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door IFRS Foundation

Standaard

IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

Paragraph 27(a) · Issued 2023 · Effective from 1 January 2024

Van kracht

2024-01-01

Officiële bron: Openen ↗

Laatst beoordeeld

2026-07-30

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door IFRS Foundation

Voor deze disclosure
6LRA preparation fields 6beweringen te toetsen 6bewijsgebieden

Kern van de disclosure

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

This disclosure requires the entity to identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities and explain the governance arrangements supporting that oversight. It covers responsibilities in governance documents, skills and competencies, information flows, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële IFRS Foundation-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
Responsible governance body(s) or individual(s) Identify the governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities. Current approved records and review evidence supporting responsible governance body(s) or individual(s). Sustainability reporting / relevant process owner
Responsibilities in governance documents Explain how responsibilities are reflected in terms of reference, mandates, role descriptions and related policies. Current approved records and review evidence supporting responsibilities in governance documents. Sustainability reporting / relevant process owner
Skills and competencies Explain how the body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed. Current approved records and review evidence supporting skills and competencies. Sustainability reporting / relevant process owner
Information flow and frequency Explain how and how often the body(s) or individual(s) is informed about sustainability-related risks and opportunities. Current approved records and review evidence supporting information flow and frequency. Sustainability reporting / relevant process owner
Strategy, major transactions, risk management and trade-offs Explain how sustainability-related risks and opportunities are taken into account when overseeing strategy, decisions on major transactions and risk management processes and related policies, including associated trade-offs. Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs. Sustainability reporting / relevant process owner
Targets, progress and remuneration Explain how target-setting and progress are overseen, 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
＋ Subelementen van s1-27-a tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

Identify all responsible governance body(s) or individual(s).
Gather applicable terms of reference, mandates, role descriptions and related policies.
Document the process for determining available or required skills and competencies.
Document how and how often each responsible body or individual is informed.
Document oversight of strategy, major transactions and risk management, including trade-offs.
Document target-setting, progress monitoring and remuneration-policy links.
Separate governance oversight from management’s role.
Reconcile the final disclosure with current governance records.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

Please provide the current governance documentation showing all body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities; how responsibilities are reflected in governance documents; how skills and competencies are assessed or developed; how and how often they are informed; how they oversee strategy, major transactions and risk management including trade-offs; and how they oversee targets, progress and related remuneration metrics.

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

Beter verzoek

Please provide the current governance documentation showing all body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities; how responsibilities are reflected in governance documents; how skills and competencies are assessed or developed; how and how often they are informed; how they oversee strategy, major transactions and risk management including trade-offs; and how they oversee targets, progress and related remuneration metrics.

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Notities die gegevens tot een disclosure maken

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Methodenotitie

Identify all responsible governance body(s) or individual(s). Explain responsibilities in governance documents, skills and competency arrangements, information flows and frequency, oversight of strategy, major transactions and risk management including trade-offs, and oversight of targets, progress and related remuneration metrics.

Contextnotitie

Apply IFRS S1.27(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor s1-27-a — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
Identified all responsible governance body(s) or individual(s).The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Explained how responsibilities are reflected in governance documents and policies.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Explained how appropriate skills and competencies are determined or developed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Explained how and how often they are informed.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Explained oversight of strategy, major transactions and risk management including 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.
Explained oversight of target-setting, progress and related remuneration metrics.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

Shared responsibilities not identified.
Documents do not reflect disclosed responsibilities.
Training listed without competency determination.
Frequency disclosed without explaining how information is received.
Major transactions, related policies or trade-offs omitted.
Target progress or remuneration metrics omitted.
Management role merged with governance oversight.
Boilerplate board-oversight statement.
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Verwijzingen naar het raamwerk

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IFRS / ISSB

s1-27-a

binnen IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information

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Gerelateerd & verkennen

Fair presentation →Materiality →Reporting entity →Connected information →Core content architecture → Alle disclosures bekijken →

Meer in IFRS S1 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · s1-27-a

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Hoe deze bibliotheek is opgebouwd 312 gepubliceerde rapporten geïndexeerd 63.171 pagina’s met verwijzingen op paginaniveau 272 door practitioners gemaakte Disclosurekaarten
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