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IFRS S2: Climate-related Disclosures·Paragraphs 22–a

Climate resilience assessment outputs

Q: For s2-22-a, what data do I need to gather before I start drafting the disclosure?

The page says to prepare seven datapoints: asset reuse and closure, ability to adjust, investment effects, funding flexibility, resilience view, key unknowns, and business implications. Use those as the starting checklist before you draft anything.

Q: How do I use the step-by-step 'how to prepare' section for s2-22-a in practice?

Use it as a working sequence for moving from raw information to a draft disclosure, rather than as a reference note. The page is designed to help you prepare the disclosure, collect the right data, and turn that into draft output.

Q: Who should own the s2-22-a data collection in my organisation?

The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source and explain the underlying data. The page does not assign a single owner, so you need to map each datapoint to the right internal contact.

Q: What should I include in the evidence pack for s2-22-a assurance readiness?

The page provides an evidence pack with five items to support assurance readiness. Use it alongside the five assurance claims to verify so your pack links the claim, the risk, and the evidence.

Q: What are the five assurance claims I need to check for s2-22-a?

The page says there are five assurance claims to verify, each with a claim, risk, and evidence angle. It does not list them in the source text here, so use the page’s assurance section and evidence pack together when you review them.

Q: What are the common reporting mistakes on the s2-22-a page, and how do I avoid them?

The page includes a list of common reporting gaps and mistakes to help you spot weak drafting and missing support. Use that list as a pre-submission check against your data, scope, and evidence pack.

Q: How can I turn the s2-22-a page into a draft disclosure quickly?

The page includes draft-output support such as visualisation ideas, narrative starters, and a content-index line. That makes it easier to move from prepared data to a first draft without starting from a blank page.

Q: Is there an example disclosure for s2-22-a I can copy as a model?

Yes, the page includes synthetic illustrative example disclosures, including a quantitative table. Treat them as examples only and make sure any numbers you use are internally consistent and based on your own data.

Q: Can I use the s2-22-a workbook to organise my data and assurance evidence?

Yes, the Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. The workbook is the practical tool for organising preparation and assurance inputs.

Q: How does s2-22-a relate to ESRS E1, and can I reuse the same data?

The page says the closest ESRS correspondence is ESRS E1 (Climate Change). You can treat that as a useful cross-framework reference and reuse data where it fits, but the page does not say the requirements are identical.

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-bron.

Officiële IFRS-bron openen Echte rapporten vergelijken → ↗ Delen

Gepubliceerd paspoort

Review in behandeling

··· In review Redactionele review loopt Opgesteld op basis van officiële bronmaterialen en bewijs uit gepubliceerde rapporten. Er is nog geen goedkeurder vastgelegd, dus deze pagina heeft geen auteursvermelding. Gebruik deze naast de officiële IFRS-bron zolang die review loopt.

Standaard

IFRS S2: Climate-related Disclosures

Paragraphs 22–a · 2024

Van kracht

2024-01-01

Officiële bron: Openen ↗

Laatst beoordeeld

—

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door IFRS

Voor deze disclosure

7velden voor te bereiden 5beweringen te toetsen 5bewijsgebieden 3rapportvoorbeelden

Kern van de disclosure

This disclosure asks an organisation to explain the results of its climate resilience assessment in a way that shows what was actually tested and what was found. In practice, the report should make clear the main outputs of the assessment, such as the scenarios considered, the time horizons used, the key assumptions made, and the overall conclusions about how resilient the business is to climate-related risks and opportunities.

The practical focus is on whether the assessment covers the organisation’s relevant activities and value chain, rather than only a few selected or flagship sites. Users should be able to see if the analysis reflects the parts of the business that matter most to climate resilience, how broadly it was applied, and where the main vulnerabilities or strengths were identified.

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

Voordat u begint

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

Have you decided which assets, sites, or activities are actually in scope for any move, shutdown, or repurposing plan? Have you fixed the time horizon and the business basis for the figures, so the numbers line up with the same period and assumptions throughout? Can every figure be traced back to a named source, model, or working paper, with the trail clear enough to check later? Have you agreed what counts as the organisation’s ability to adjust, including the definitions you will use for flexibility and resilience? Have you settled whether the write-up covers the effect of climate-related spend, the main uncertainties, and the strategic knock-on effects, or only some of these points?

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld	Wat vast te leggen	Aanwijzing voor bewijs	Eigenaar
Asset reuse and closure	Capture whether assets can be moved to another use or taken out of service, and the practical basis for that view.	Asset register, engineering or operations assessments, closure plans, disposal or redeployment options, management papers.	Operations / Asset management
Ability to adjust	Capture the organisation’s practical ability to change how it operates when conditions shift, including the main limits and enablers.	Business continuity plans, scenario analysis, operating model reviews, change programme papers, risk assessments.	Strategy / Risk
Investment effects	Capture the observed or expected effect of spending on climate-related actions, including how it changes performance or exposure.	Project business cases, post-investment reviews, emissions or risk impact analysis, capex tracking, programme reports.	Finance / Sustainability
Funding flexibility	Capture how easily funds can be redirected, raised, or preserved to respond to changing needs and climate-related pressures.	Treasury reports, liquidity forecasts, debt covenants, cash flow plans, funding approvals, capital allocation papers.	Finance / Treasury
Resilience view	Capture the final judgement on how well the organisation can withstand and recover from climate-related disruption.	Board or executive papers, risk committee minutes, scenario outputs, resilience assessments, assurance notes.	Risk / Executive management
Key unknowns	Capture the main unresolved points that could materially change the assessment, and explain why they matter.	Assumptions log, sensitivity analysis, scenario notes, expert judgement records, risk register.	Risk / Finance
Business implications	Capture the practical consequences for the organisation’s direction, priorities, and decisions arising from the assessment.	Strategy papers, board packs, capital plans, transition plans, risk appetite statements, action trackers.	Strategy / Executive management

＋ Subelementen van s2-22-a tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

Set the boundary first: decide which parts of the business, time period and scenario you are assessing, so the disclosure is built on one clear scope.

Define the items you will assess in business terms, covering the organisation’s ability to shift assets or close them down, its ability to adjust, the impact of spending on climate action or adaptation, and how much funding headroom it has.

Gather the support for each point before drafting: internal papers, models, assumptions, approvals and any other records that show how the assessment was reached.

Draft the output in a way that matches the evidence, giving the resilience conclusion together with the main strategic effects and any material unknowns that affect the result.

Record any exclusions, judgement calls or changes in method, so a reviewer can see what was left out, what was revised, and why the final view differs from earlier versions if it does.

Check the finished disclosure back against the official source and the underlying evidence, to confirm the wording, coverage and conclusions still align with the requirement.

De gegevens opvragen

Request the climate resilience assessment outputs

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

What does the latest climate resilience review say about how the business can cope, what it means for strategy and funding, and what uncertainties remain?

Use your organisation’s own language first, then map it to the reporting terms. For example, if you talk about business continuity, capital planning, asset plans, scenario work or investment cases, ask for those artefacts and summaries rather than using framework labels in the request.

Zwak verzoek

Please provide the IFRS S2 climate resilience assessment outputs for disclosure ifrs-s2::s2-22-a.

Waarom dit misgaat: It uses framework language only, gives no clue which internal pack is needed, and does not say what business materials, time period, boundary, or supporting evidence should be returned. That makes it hard for the owner to know what to pull together.

Beter verzoek

Please send the latest business resilience review for [period] / [boundary], including the summary of how the business can adjust over time, any effect from climate-related investment, notes on funding flexibility, the main conclusion, key uncertainties, and any strategy implications. Include the source file, version, date, owner, and assumptions, and use your own internal terms if those are the ones you track.

Sjabloon voor een formele e-mail

Subject: Request for climate resilience assessment outputs for [reporting period]

Hello [name/team],

We are preparing the sustainability reporting pack and need the latest materials that explain how the business has assessed its ability to cope with climate-related change.

Please share the following for [reporting period] and [reporting boundary]:
- the latest assessment or summary of how the business can adjust, redeploy assets, or otherwise respond over time;
- any notes on how planned climate-related spend or projects affect that assessment;
- any comments on funding headroom, budget flexibility, or other financial room to manoeuvre;
- the main conclusion from the review, including any important caveats or open points;
- any strategic implications or decisions that follow from the review.

Please also include the source file, owner, version, date, and any assumptions used.

If you use different internal terms, please send the equivalent materials and we will map them for reporting. Please check the official source before sign-off.

Many thanks,
[preparer name]

Korte versie voor Teams / Slack

Hi [name] — could you send the latest climate resilience pack for [period] / [boundary]? We need the summary of how the business can adapt, any effect from climate-related investment, funding flexibility notes, the main conclusion, key uncertainties, and any strategy implications. Please include the source file, version, date, owner, and assumptions. If you use different internal terms, send the equivalent pack and we’ll map it. Please check the official source before sign-off.

Sectorvoorbeelden

Manufacturing

Context. A plant network has reviewed flood and heat exposure across sites and has a capital plan for equipment upgrades.

Aangepast verzoek. Please share the latest site resilience pack for [period] / [boundary], including any notes on whether equipment can be moved, replaced, or reconfigured, how the upgrade programme affects resilience, any budget headroom for further work, the overall conclusion, key uncertainties, and any implications for the plant strategy.

Voorbeeldantwoord. Returned pack includes a site-by-site summary, capital plan extract, board paper, assumptions log, and a short note stating that two sites can be reconfigured with moderate spend, one site remains constrained, and further investment is needed to reduce uncertainty.

Financial services

Context. A lender has assessed climate impacts on its branch network, data centres, and lending strategy using scenario work.

Aangepast verzoek. Please send the latest climate risk and resilience paper for [period] / [boundary], including the summary of how the business can adapt its operations and portfolio, the effect of planned investment on that view, any funding flexibility notes, the overall conclusion, open uncertainties, and any strategic implications for lending or operations.

Voorbeeldantwoord. Returned pack includes a scenario analysis deck, risk committee paper, capital planning note, and a conclusion that operational resilience is broadly maintained, but portfolio strategy may need adjustment in higher-risk regions, with uncertainty around timing and customer response.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

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Methodenotitie

Explain how the assessment was built, including what was counted, the basis used for judging resilience, and how the organisation defined its ability to adjust assets, operations, and funding.

Contextnotitie

Set out what the figures mean for the business by linking the resilience result to operational flexibility, investment choices, financial headroom, and the strategic direction that follows.

Toelichting op schommelingen

Describe any notable change by pointing to shifts in the organisation’s ability to adapt, the effect of response measures, changes in funding flexibility, or new uncertainties that altered the conclusion.

Vermelding in de inhoudsindex

s2-22-a Climate resilience assessment outputs — [location / page] / [notes]

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor s2-22-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
We based the coverage figure on the operations and activities we actually reviewed, and we kept the boundary consistent with the rest of the climate analysis.	The assurer may question whether the figure was built on a complete and consistent population, or whether parts were left out without a clear reason.	Boundary memo, list of included entities/sites/activities, reconciliation to the reporting population used elsewhere, and sign-off showing the same scope was applied throughout the analysis.
We used the same scope decisions across the underlying workpapers, so the disclosed figure reflects the same set of operations and assumptions from start to finish.	Scope drift between drafts, models and the published figure could make the result unreliable or selectively prepared.	Version history, scope-setting paper, model inputs, draft-to-final change log, and evidence of review against the agreed boundary.
We checked the source data for the figure against primary records before publication and followed up any gaps or unusual movements.	An assurer may probe whether the data were complete, accurate and free from unexplained adjustments.	Source extracts, reconciliations to ledgers or operational records, exception logs, query resolution notes, and evidence of management review.
We kept support for the judgement calls behind the figure, including why certain assets, plans or financing items were treated the way they were.	The main risk is that key judgements were made informally or cannot be evidenced, leaving the figure open to challenge.	Judgement papers, internal approvals, meeting notes, assumptions register, and any external or internal advice relied on.
Before release, we ran a final check that the narrative, numbers and time periods matched the working papers and that the explanation was internally consistent.	The assurer may look for inconsistencies between the published wording and the underlying analysis, or for missing context that changes the meaning of the figure.	Final review checklist, cross-check of narrative to model outputs, consistency review across the disclosure pack, and evidence of sign-off by the responsible team.

Voor te bereiden bewijsdossier

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Veelvoorkomende hiaten in de rapportage

The information is presented without a date or as-at point.

The scope or boundary of the statement is left undefined.

Key terms are used inconsistently across the report.

Material changes since the previous period are not disclosed.

Assertions are made without supporting detail or a source record.

Boilerplate is used that does not actually answer what is asked.

Veelvoorkomende hiaten

Fouten om te vermijden bij het verzamelen van gegevens

Wrong ownerThe request goes to the sustainability team instead of the business lead who holds the operational evidence for the resilience review.

Framework language usedPeople ask for the seven output areas in reporting jargon, so the data owner cannot map them to the organisation’s own planning, finance, and risk terms.

Scope not pinned downThe team never agrees which sites, assets, business lines, or scenarios sit inside the review, so different contributors send mismatched datasets.

＋ Nog 6 tonen

Waar vaak een professionele afweging nodig is

What counts as the group being assessed after a deal closesIf a purchase or sale changes the businesses in scope, use the same cut-off date and explain whether the assessment covers the old group, the revised group, or both, so readers can see what changed.

When local definitions do not line up across countriesWhere the same operational label means different things in different markets, pick one working definition for the assessment, apply it consistently, and explain any country-by-country differences in the output.

How to handle sites or activities sitting on the boundary of scopeFor assets, teams or operations that are partly in and partly out, set a clear inclusion rule, apply it the same way across the portfolio, and disclose any exclusions or partial coverage.

＋ Nog 5 tonen

Voorbeelden

Illustratieve voorbeelden

Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.

Illustrative (synthetic) example — Manufacturing

We have stress-tested our current plan against a range of climate-related shocks and, where needed, we can shift or retire equipment without breaching our operating plan; in the most exposed line, 18 of 60 production assets could be repurposed or closed over time, and we expect the remaining 42 to keep serving demand. The review suggests our planned spending on efficiency upgrades and flood protection would cut the estimated downside from £120m to £78m, while our available cash, undrawn facilities and committed capex headroom of £210m give us room to absorb the near-term response. Even so, we still see material unknowns around policy timing and supplier disruption, so our current view is that the business remains resilient under the scenarios assessed, but the shift would likely accelerate portfolio simplification and a move toward lower-emission product lines.

Illustrative only: this example shows how to describe flexibility in assets, the effect of planned resilience spending, funding room, remaining uncertainty, and the strategic direction implied by the assessment.

Illustrative (synthetic) example — Retail

Our scenario work indicates we can adjust store formats, logistics routes and some lease commitments if climate pressures intensify; in the highest-risk region, 24 of 80 sites could be reconfigured or exited, leaving 56 to continue trading. The planned investment in cooling, backup power and supplier diversification is expected to reduce the projected annual loss from £45m to £27m, and our liquidity buffer of £95m, plus £40m of unused borrowing capacity, gives us flexibility to fund the response. We still face uncertainty over the pace of extreme-weather change and customer demand shifts, but on balance we judge the group to be resilient within the scenarios considered, with a likely strategic move toward fewer vulnerable locations and a stronger online channel mix.

Illustrative only: this example shows how to explain operational flexibility, the impact of adaptation spending, available funding capacity, residual uncertainty, the resilience view, and the strategic consequences.

Bedrijfsrapporten

Hoe bedrijven S2-22-a in de praktijk rapporteren

Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.

Echte gepubliceerde rapporten

DBS Group Holdings

None · Singapore · 2025

Rapport openen →

DBS Group Holdings’ Sustainability Report 2025 provides evidence of its capacity to adapt its strategy and business model to climate-related risks and opportunities, as detailed on page 114. The report also discusses the effect of current and planned investments in climate-related mitigation and adaptation, alongside the availability and flexibility of financial resources to respond to climate impacts (p.114). Additionally, the report includes an assessment of the entity’s climate resilience as of the reporting date (p.113) and outlines the strategic implications of climate-related risks and opportunities on its business model and value chain (p.112). However, there is no evidence found regarding asset redeployment or decommissioning ability, nor on significant uncertainties related to climate resilience.

Hang Lung Properties Limited

Real Estate · Hong Kong · 2025

Rapport openen →

Hang Lung Properties Limited’s Sustainability Report 2025 provides evidence of its capacity to adapt its strategy and business model in response to climate resilience assessments (p.192) and discusses the effect of current and planned investments in climate-related mitigation and adaptation (p.226). The report also addresses significant uncertainties considered in its climate-related scenario analysis (p.226). However, disclosures on financial resource flexibility (p.225), strategic implications including changes to the business model and resource allocation (p.224), resilience conclusions (p.226), and asset redeployment or decommissioning ability are either unclear or not found in the report.

SITC International Holdings Company Limited

Water Transportation · Hong Kong · 2025

Rapport openen →

SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report provides evidence of the company’s capacity to adapt its strategy and business, as detailed on page 195, and includes a resilience conclusion based on scenario analysis and risk assessment on page 122. However, disclosures related to the effect of mitigation adaptation investments (p.197), financial resource flexibility (p.193), significant uncertainties (p.195), and strategic implications (p.195) are unclear, with only related context rather than explicit data provided. There is no evidence found regarding asset redeployment decommissioning ability.

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Scenario’s om door te werken

A manufacturer has modelled a hotter, drier future and found one plant could be kept running only if some lines are moved to a different site. The team has draft notes on whether equipment can be shifted, but no final decision has been made.

VHow should the team frame the output on whether assets can be moved or retired, and what evidence should sit behind it?

Modelantwoord tonen →

A utility has tested a scenario with more frequent heatwaves and storm damage. The assessment shows it can cope for now, but only if it changes maintenance timing, supplier arrangements, and operating procedures over the next few years.

VWhat should be said about the organisation’s ability to adjust, and how should the conclusion be presented?

Modelantwoord tonen →

A retailer has spent on flood barriers and backup power at two distribution centres. The climate review suggests these projects reduce disruption, but the finance team has not yet linked them to the longer-term resilience view in the report.

VHow should the team explain the effect of those spending decisions in the resilience narrative?

Modelantwoord tonen →

A food producer has enough cash for near-term adaptation work, but the assessment shows that a much larger programme would need new borrowing or a slower rollout. The draft report currently says only that funding is available.

VWhat should the disclosure say about financial flexibility, and what else should be included if the assessment found constraints?

Modelantwoord tonen →

Verwijzingen naar het raamwerk

Relevante IFRS / ISSB-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

IFRS / ISSB

s2-22-a

binnen IFRS S2: Climate-related Disclosures

Officiële bron openen →

Gerelateerd & verkennen

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FAQ

Vragen die deze pagina beantwoordt

For s2-22-a, what data do I need to gather before I start drafting the disclosure?+

How do I use the step-by-step 'how to prepare' section for s2-22-a in practice?+

Who should own the s2-22-a data collection in my organisation?+

What should I include in the evidence pack for s2-22-a assurance readiness?+

What are the five assurance claims I need to check for s2-22-a?+

What are the common reporting mistakes on the s2-22-a page, and how do I avoid them?+

How can I turn the s2-22-a page into a draft disclosure quickly?+

Is there an example disclosure for s2-22-a I can copy as a model?+

Can I use the s2-22-a workbook to organise my data and assurance evidence?+

How does s2-22-a relate to ESRS E1, and can I reuse the same data?+

What should I check before I send the s2-22-a disclosure for assurance?+

Meer vragen waarbij deze pagina helpt

s2-22-a disclosure checklist for sustainability manager s2-22-a data collection template for HR or data owners s2-22-a assurance evidence pack example s2-22-a common mistakes in reporting s2-22-a workbook download how to use s2-22-a draft narrative starters s2-22-a synthetic example disclosure table s2-22-a ownership and accountability for data s2-22-a scope and methodology preparation s2-22-a from company reports examples s2-22-a ESRS E1 data reuse s2-22-a assurance-ready disclosure steps

Verder verdiepen · s2-22-a

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Climate resilience assessment outputs

Gepubliceerd paspoort

Voordat u begint

Belangrijkste voor te bereiden informatie

Hoe u dit voorbereidt

Request the climate resilience assessment outputs

Notities die gegevens tot een disclosure maken

Hulpmiddelen en formulieren voor de voorbereiding

Controleer bij elke bewering het bewijs

Fouten om te vermijden bij het verzamelen van gegevens

Waar vaak een professionele afweging nodig is

Illustratieve voorbeelden

Hoe bedrijven S2-22-a in de praktijk rapporteren

Vraag de Study Studio AI-assistent naar deze disclosure

Scenario’s om door te werken

Relevante IFRS / ISSB-vereisten en verwante disclosures

Vragen die deze pagina beantwoordt

Leer deze disclosure van begin tot eind op te stellen

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