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ISSB Training Partner IFRS S2 · Climate-related Disclosures · Paragraph 6(a)

Oversight by governance bodies or individuals

s2-6-a · mandatory · narrative disclosure

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.

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.

Begin met voorbereiden ↓ Official IFRS Foundation source ↗ Compare 3 real reports

Kern van de disclosure

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.

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

Voorbereiden

Wat te verzamelen vóór het opstellen

Vink elk veld af zodra het bewijs binnen is. Eigenaren zijn de teams die de bronbestanden doorgaans beheren.

  • Named governance lead

    Sustainability reporting / relevant process owner

    Identify all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. Use the entity’s actual governance titles.

    Bewijs Current approved records and review evidence supporting responsible governance body(s) or individual(s).

    Let op The published response for named governance lead is incomplete or does not match the supporting records.

  • Role mandate date

    Sustainability reporting / relevant process owner

    Explain how responsibilities for climate-related risks and opportunities are reflected in the applicable terms of reference, mandates, role descriptions and other related policies.

    Bewijs Current approved records and review evidence supporting responsibilities in governance documents.

    Let op The published response for role mandate date is incomplete or does not match the supporting records.

  • Targets and pay oversight

    Sustainability reporting / relevant process owner

    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.

    Bewijs Current approved records and review evidence supporting skills and competencies.

    Let op The published response for targets and pay oversight is incomplete or does not match the supporting records.

  • Board update frequency

    Sustainability reporting / relevant process owner

    Explain how and how often the body(s) or individual(s) is informed about climate-related risks and opportunities.

    Bewijs Current approved records and review evidence supporting information flow and frequency.

    Let op The published response for board update frequency is incomplete or does not match the supporting records.

  • Strategy and risk role

    Sustainability reporting / relevant process owner

    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.

    Bewijs Current approved records and review evidence supporting strategy, major transactions, risk management and trade-offs.

    Let op The published response for strategy and risk role is incomplete or does not match the supporting records.

  • Skills review process

    Sustainability reporting / relevant process owner

    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.

    Bewijs Current approved records and review evidence supporting targets, progress and remuneration.

    Let op The published response for skills review process is incomplete or does not match the supporting records.

Voordat u begint

  • 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?
＋ Subelementen van s2-6-a tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

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 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.

Beter verzoek

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.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

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Methodenotitie

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

Contextnotitie

Apply IFRS S2.6(a) using the exact paragraph scope and cross-references stated in the official IFRS source.

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Download voorbereidingstools voor s2-6-a gedurende 24 uur met gratis toegang na e-mailverificatie. Links naar bronrapporten blijven openbaar.

Gratis · toegang via e-mail
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 ↧

Controleren

Controleer bij elke bewering het bewijs

  • We identified all governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities.

    Risico The published response does not support this human-reviewed assurance check.

    Te controleren bewijs 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.

    Risico The published response does not support this human-reviewed assurance check.

    Te controleren bewijs 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.

    Risico The published response does not support this human-reviewed assurance check.

    Te controleren bewijs 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.

    Risico The published response does not support this human-reviewed assurance check.

    Te controleren bewijs 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.

    Risico The published response does not support this human-reviewed assurance check.

    Te controleren bewijs 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.

    Risico The published response does not support this human-reviewed assurance check.

    Te controleren bewijs Trace the statement to current approved records and the official IFRS source.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

  • 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).

Echte rapporten

How 3 companies report it

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

Echte gepubliceerde rapporten

SITC International Holdings Company Limited

Exact

Water Transportation · Hong Kong · 2025 · p.192 ↗

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.

Partial

Pharmaceuticals / Biotech / Life Sciences · China · 2024 · p.133 ↗

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.

Partial

Construction and Engineering · South Korea · 2025 · p.138 ↗

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).
VeldSITC International Holdings Company LimitedWuXi Biologics (Cayman) Inc.Hyundai Engineering & Construction Co.,Ltd.
Named governance leadNiet gevondenNiet gevondenNiet gevonden
Role mandate dateNiet gevondenGedeeltelijkGedeeltelijk
Targets and pay oversightNiet gevondenGedeeltelijkGedeeltelijk
Board update frequencyGedeeltelijkNiet gevondenGedeeltelijk
Strategy and risk roleNiet gevondenGedeeltelijkGedeeltelijk
Skills review processNiet gevondenNiet gevondenNiet gevonden

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Probeer Hoe bereid ik s2-6-a voor? Welke gegevens moet ik verzamelen? Waar kan ik een voorbeeld uit een echt rapport zien? Welke fouten moet ik vermijden?

Verwijzingen naar het raamwerk

Relevante IFRS / ISSB-vereisten en verwante disclosures

IFRS / ISSB

s2-6-a

binnen IFRS S2: Climate-related Disclosures

Officiële bron openen →

Guides that settle this question

De vier pijlers van IFRS S1 en IFRS S2: governance, strategie, risicobeheer, maatstaven en doelstellingen →Eerste toepassing van IFRS S1 en IFRS S2 →GHG Protocol en IFRS S2: rapporterende entiteit, organisatorische grenzen, aandeel in het eigen vermogen, zeggenschap, jurisdictiespecifieke methoden, GWP-waarden en uitsplitsing van Scope 1 en Scope 2 →Het meten en rapporteren van broeikasgasemissies onder IFRS S2 →

Gerelateerd & verkennen

Climate-related risks and opportunities → KaartIdentification inputs and industry topics → KaartObjective →Business model and value chain impact → KaartStrategy response and transition plan → KaartAlle disclosures bekijken →

Meer in IFRS S2 →Volledige catalogus bekijken →Zoeken in alle disclosures →

Hoe deze bibliotheek is opgebouwd 1.211 gepubliceerde rapporten geïndexeerd 315.012 pagina’s met verwijzingen op paginaniveau 272 gepubliceerde kaarten in de actieve catalogus
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