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IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information·Paragraphs 34–37

Current and anticipated financial effects

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.

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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

Paragraphs 34–37 · 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 1bewijsgebieden

Kern van de disclosure

This disclosure explains current effects on financial position, financial performance and cash flows and anticipated changes over the short, medium and long term. It also identifies risks with a significant risk of material adjustment to carrying amounts in the next annual period and applies the quantitative-information and relief requirements in IFRS S1.37–40.

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
Current financial effects Effects on financial position, financial performance and cash flows for the reporting period. Current approved records and review evidence supporting current financial effects. Sustainability reporting / relevant process owner
Significant risk of material adjustment Identify risks for which there is a significant risk of a material adjustment to carrying amounts of assets and liabilities within the next annual reporting period. Current approved records and review evidence supporting significant risk of material adjustment. Sustainability reporting / relevant process owner
Anticipated financial position changes Expected changes over short, medium and long term, considering investment/disposal plans and funding sources. Current approved records and review evidence supporting anticipated financial position changes. Sustainability reporting / relevant process owner
Anticipated financial performance and cash-flow changes Expected changes over short, medium and long term. Current approved records and review evidence supporting anticipated financial performance and cash-flow changes. Sustainability reporting / relevant process owner
Quantitative or qualitative information and relief assessment Apply paragraphs 37–40, including ranges, single amounts or qualitative information where permitted. Current approved records and review evidence supporting quantitative or qualitative information and relief assessment. Sustainability reporting / relevant process owner
Preparation basis Explain how financial effects were determined and material assumptions/uncertainties where required. Current approved records and review evidence supporting preparation basis. Sustainability reporting / relevant process owner
＋ Subelementen van s1-34-37 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

Map material risks/opportunities to financial statement effects.
Determine current effects.
Assess significant risk of material adjustment in next annual period.
Forecast anticipated effects across horizons.
Consider investment/disposal plans and funding sources.
Apply reasonable/supportable information and commensurate approach.
Apply paragraphs 38–40 reliefs.
Reconcile with financial statements and assumptions.
Review measurement uncertainty and connected information.

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.

For each material sustainability-related risk or opportunity, provide current effects on financial position, performance and cash flows; any significant risk of material adjustment to carrying amounts in the next annual period; anticipated changes over short, medium and long term; related investment/disposal plans and funding sources; and the basis and assumptions used.

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

Beter verzoek

For each material sustainability-related risk or opportunity, provide current effects on financial position, performance and cash flows; any significant risk of material adjustment to carrying amounts in the next annual period; anticipated changes over short, medium and long term; related investment/disposal plans and funding sources; and the basis and assumptions used.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

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Methodenotitie

Prepare current financial effects; significant material-adjustment risks; anticipated financial-position, performance and cash-flow changes; investment/disposal and funding considerations; and the paragraph 37–40 quantitative/qualitative basis.

Contextnotitie

Apply IFRS S1.34–37 using the exact paragraph scope and cross-references stated in the official IFRS source.

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Hulpmiddelen en formulieren voor de voorbereiding

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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
Current effects cover position, performance and cash flows.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Significant material-adjustment risks are identified.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Anticipated financial-position changes are described across horizons.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Anticipated performance/cash-flow changes are described.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Investment/disposal plans and funding sources are considered.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
Paragraphs 37–40 and reliefs are correctly applied.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

Current effects only on profit.
Cash flows omitted.
Material error instead of material adjustment to carrying amounts.
Next annual period omitted.
Anticipated effects not split by horizons.
Generic investment/funding list.
Relief applied without required qualitative information.
Sustainability amounts inconsistent with financial statements.
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Verwijzingen naar het raamwerk

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IFRS / ISSB

s1-34-37

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

Officiële bron openen →

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 · s1-34-37

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