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IFRS S2: Climate-related Disclosures·Paragraphs 29–b

Transition-risk vulnerability metric

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Стандарт

IFRS S2: Climate-related Disclosures

Paragraphs 29–b · 2024

Вступает в силу

2024-01-01

Официальный источник: Открыть ↗

Последняя проверка

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Учебные материалы LRA · Не выпущено и не одобрено IFRS

Чтобы подготовить это раскрытие
4полей для подготовки 5утверждений для проверки 5областей доказательств 3примеров из отчётов

Суть раскрытия

This disclosure asks an organisation to explain how exposed its activities are to transition risk by using a metric that shows where the business is more or less vulnerable as the economy shifts. In practice, it is about identifying which parts of the organisation could be affected by changes such as policy, technology, market demand or customer expectations, and presenting that exposure in a way that is understandable and decision-useful.

The practical focus is on coverage and comparability across the organisation, not just on a few headline sites or the most visible operations. An organisation should think about whether the metric reflects the full business, how it is broken down by relevant parts of the value chain or operations, and whether it helps users see concentrations of vulnerability rather than only an overall average.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику IFRS.

Прежде чем начать

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Подготовка

Ключевая информация для подготовки

Поле подготовки Что зафиксировать Подсказка по доказательствам Ответственный
Vulnerability basis Record the criteria, assumptions and source information used to decide why an asset, activity or exposure is treated as vulnerable, including the specific factors considered and the basis for that judgement. Assessment memo, methodology note, risk register entry, model output or internal review papers showing how the vulnerability call was made. Risk management
Exposure concentration profile Set out where the concentration sits by location, asset class and expected timing, using the same grouping logic across all three dimensions so the reported profile matches the underlying portfolio view. Portfolio analytics, asset inventory, location mapping, scenario or horizon analysis, and management reporting used to build the concentration view. Finance / Risk
Share of total Capture the proportion this item represents of the relevant overall total, using the same numerator and denominator basis as the source calculation and the correct reporting period. Calculation workbook, source ledger or register, and the total used as the denominator, with a clear audit trail from source data to the reported percentage. Finance
At-risk assets and activities Identify the assets and activities that are exposed to vulnerability and quantify the related amount, keeping the scope limited to the defined vulnerable set and the same measurement basis throughout. Asset register, activity inventory, risk assessment output, valuation or exposure schedule, and the working papers showing which items were included. Risk management / Finance
＋ Показать подпункты s2-29-b (рабочий чек-лист LRA)

Как это подготовить

Set the boundary first: decide which parts of the business, assets and activities are in scope for this vulnerability assessment, and keep that scope consistent with the official source you are working from.
Agree the definitions you will use for what counts as vulnerable, including how you will treat location, asset class and the relevant time period, so the same rules are applied throughout.
Gather the supporting records before drafting the disclosure, such as internal registers, valuation files, exposure analyses and any other source material that shows how the figures or narrative were built.
Prepare the disclosure content in the form needed for reporting: explain the basis used for the assessment, identify any vulnerable assets or activities, and present the concentration information and the share of the total where relevant.
Record any exclusions, assumptions or changes in method clearly, so a reviewer can see what was left out, why it was left out, and whether anything changed from the prior approach.
Check the final wording and numbers back against the official source material, confirming that the scope, definitions, evidence and reported amounts all align before sign-off.

Запросить данные

Request the transition-risk exposure data

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

Which assets or activities are most exposed to transition-related risk, how is that exposure grouped, and what share of the total does it represent?

Use your organisation’s own labels first, then map them to the reporting wording. For example, ask for the team’s existing portfolio, asset, site, product, project, or activity categories rather than using framework terms in the request.

Слабый запрос

Please provide the transition-risk vulnerability metric for the group.

Почему он не работает: It uses framework language without telling the owner what internal records to pull, what categories to use, or what numbers and splits are needed. It is too vague to trace back to source data or to check the basis used.

Более удачный запрос

Please provide the current analysis of which assets, sites, projects, or activities are most exposed to transition-related risk for [period] and [boundary]. Use your own category names, show the currency value exposed, the total reference value, the share of total, and any split by region, asset type, or timing. Include the source file and the basis used to judge exposure.

Шаблон официального письма
Subject: Request for transition-risk exposure data for [reporting period]

Dear [name/team],

We are preparing the sustainability reporting pack and need your help with the data behind our transition-risk exposure analysis.

Please send a table for [reporting period] covering [business boundary]. Use your team’s own terms for the relevant assets, activities, sites, projects, or portfolios, and include the basis you used to judge exposure.

Please include:
- the categories you used;
- the value of the exposed items in currency terms;
- the total value used as the reference point;
- the share of the total for each category;
- any split by region, asset type, or expected timing of impact;
- the source system or file;
- the method or judgement used;
- any assumptions, exclusions, or limitations.

If helpful, you can return the information in the attached template. Please adapt this to your organisation’s language and check the official source before sign-off.

Many thanks,
[preparer name]
[team]
[contact details]
Короткая версия для Teams / Slack
Hi [name] — could you send the transition-risk exposure data for [period] for [boundary]? Please use your team’s own category names and include the value exposed, the total used, the % of total, the basis used, and any split by region / asset type / timing. Thanks — [name]

Отраслевые примеры

Manufacturing

Контекст. A group with several plants, product lines, and a central asset register.

Адаптированный запрос. Please send the transition-risk exposure table for [period] covering our owned plants and major production activities. Use the plant, line, or product names your team already uses, and show the exposed value, total value, % of total, region, asset type, and expected timing of impact.

Пример ответа. Plant A | UK | Production line | Near term | 12,000,000 | 80,000,000 | 15.0 | Internal risk screen | Main exposure from planned policy change Plant B | EU | Warehouse | Medium term | 3,000,000 | 80,000,000 | 3.8 | Internal risk screen | Lower exposure due to flexible use

Real estate / Property

Контекст. A portfolio team tracks buildings, leasehold improvements, and development projects.

Адаптированный запрос. Please provide the transition-risk exposure analysis for [period] across our property portfolio. Use your portfolio’s own building and project names, and include the value exposed, the total portfolio value, the share of total, and a split by geography, property type, and timing.

Пример ответа. Office portfolio | London | Office | Near term | 25,000,000 | 200,000,000 | 12.5 | Management assessment | Higher exposure from energy-efficiency upgrade needs Retail portfolio | North West | Retail | Long term | 10,000,000 | 200,000,000 | 5.0 | Management assessment | Exposure concentrated in older assets

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

Explain the basis used to identify exposed assets or activities, including the criteria applied, the way locations and asset types were grouped, and the time periods used for the assessment.

Примечание о контексте

Set out what the figures mean in practice by showing how much of the portfolio or activity base is considered exposed, where that exposure is concentrated, and which parts of the business are most affected.

Заявление о колебаниях

If the numbers moved materially, point to the main drivers, such as changes in the asset mix, a shift in geographic concentration, or a different view of the relevant time horizon.

Запись в указателе содержания

s2-29-b Transition-risk vulnerability metric — [location / page] / [notes]

Центр загрузок

Инструменты и формы для подготовки

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
We documented the method we used to judge which parts of the business were more exposed to transition-related climate risk, so the figure is based on a clear and repeatable assessment approach.The basis may be vague, inconsistent across teams, or not actually used in the calculation; an assurer may test whether the stated method matches the underlying analysis.Assessment methodology note; working papers showing the criteria used; version-controlled calculation file; sign-off from the preparer and reviewer.
We mapped the exposed items by location, asset class and expected timing, so the disclosed breakdown reflects where the concentration sits rather than a broad estimate.The concentration view may omit relevant locations, asset categories or time periods, or may double count items across segments.Asset register or activity inventory; geographic and asset-type tagging logic; time-horizon classification rules; reconciliation from source data to the published breakdown.
We calculated the share of the total using the same population and denominator throughout, so the percentage is directly tied to the amount shown in the disclosure.The percentage may be based on a different total, an outdated denominator, or a formula error; an assurer will check internal consistency.Calculation sheet showing numerator and denominator; control totals; spreadsheet formula checks; tie-out between the percentage, the amount and the underlying total.
We identified the assets or activities we considered exposed to transition risk using our internal screening and classification process, and we kept the supporting records for each inclusion.The population may be incomplete, misclassified, or unsupported by evidence; an assurer may test whether the included items were selected consistently.Screening criteria; source listings of assets or activities; classification outputs; supporting documents for each included item; exception log for exclusions.
Before publication, we ran a final review to check the numbers, the labels and the cross-references, and we retained evidence of the approval trail.Errors may remain in the published figure, the narrative may not match the underlying workings, or approvals may be missing; an assurer will look for pre-publication controls.Review checklist; evidence of management approval; reconciliation to source systems; proof-reading or quality-control notes; change log showing final edits.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

A percentage is stated without the underlying counts (numerator and denominator).
The denominator — what the figure is a share of — is not explained.
Partial scope is reported as if it were complete coverage.
One-off activities are counted as if they were ongoing programmes.
Boundary or period changes that move the figure are not flagged.
Exclusions from the reported scope are not listed or explained.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong ownerChasing the sustainability team alone leaves the metric without the finance, asset, or operations owner who actually holds the underlying figures.
Framework language firstAsking for the data in technical reporting terms instead of the business’s own labels makes teams search the wrong reports and slows collection.
Scope left vagueNot pinning down which sites, assets, activities, or business lines are in scope leads to an incomplete or inconsistent population.
＋ Показать ещё 5

Где часто требуется профессиональное суждение

Set the assessment base after a buy-in or saleUse the reporting group that is in place at the cut-off date, explain whether newly acquired or sold operations are included or removed, and keep the same approach when you work out the share of exposed assets or activities.
Choose one country rule where local definitions differIf the same activity is described differently across jurisdictions, pick a single internal rule for classifying exposure, explain the mapping you used, and show how that rule was applied consistently across the portfolio.
Decide how to treat borderline assets or activitiesState whether items that only partly fall within the vulnerable set are counted in full, in part, or excluded, and explain the threshold or judgement used so users can see how the total was built.
＋ Показать ещё 5

Примеры

Иллюстративные примеры

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

Illustrative (synthetic) example — Electricity generation

We assessed where climate stress could most affect our thermal fleet by combining flood maps, heat-stress projections and outage history, then ranking assets by expected interruption risk over the next 10 years. The most exposed assets were 6 gas-fired plants and 2 substations in coastal and riverine locations, representing 8 of our 20 operating sites (40%).
- By location, 5 of the exposed sites are in the south-east and 3 are in the north-west; by asset type, 6 are generation plants and 2 are grid substations.
- All 8 exposed sites sit in the short-to-medium term risk window we use for planning, and together they account for 40% of our operating asset base.

This example shows how to explain the method used to identify exposure, then summarise where the vulnerable assets sit, what kinds of assets they are, and how much of the total portfolio they represent.

Illustrative (synthetic) example — Food manufacturing

We screened our production network using water-stress forecasts, supplier disruption data and asset criticality scores to identify where climate-related pressure could interrupt output. On that basis, 12 of our 30 facilities are classed as vulnerable, with 7 in water-scarce regions and 5 in flood-prone areas; by asset type, 9 are processing plants and 3 are cold-storage hubs.
- The vulnerable set is concentrated in the medium-term planning horizon, covering 12 sites in total, which is 40% of our facility base.
- We use this assessment to prioritise resilience work for the sites most likely to face operational disruption.

This example shows a different sector using a different screening basis, while still covering the method, the main concentrations, the asset types affected, the time horizon used, and the share of the total base.

Отчёты компаний

Как компании раскрывают S2-29-b на практике

Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.

Реальные опубликованные отчёты
Hang Lung Properties Limited
Real Estate · Hong Kong · 2025
Открыть отчёт →
Hang Lung Properties Limited’s Sustainability Report 2025 provides covered data on the percentage and amount of assets or business activities vulnerable to climate-related transition risks and aligned with climate-related opportunities, as detailed on page 231. The report also includes some context on the basis of vulnerability assessment and concentrations by geography, asset type, and time horizon, but these disclosures are unclear and not explicitly detailed (pp. 216, 231). Notably, while the report references climate-related risk management processes and materiality assessments, it does not clearly specify the time horizons or fully disclose the basis for vulnerability assessments.
SITC International Holdings Company Limited
Water Transportation · Hong Kong · 2025
Открыть отчёт →
SITC International Holdings Company Limited’s 2025 Environmental, Social and Governance Report includes a basis of vulnerability assessment that involved a diverse range of climate-related scenarios addressing both transition and physical risks, as noted on page 195. The report references the use of climate-related scenarios aligned with specific criteria (p.195) and discusses potential compliance costs related to environmental regulations (p.107). However, the report does not provide clear disclosures on the concentrations of vulnerable assets by geography, asset type, or time horizon, nor does it specify the percentage of total assets vulnerable, with related information either missing or unclear (p.195).
COSCO SHIPPING Ports
Water Transportation — Ports and Services · China / Hong Kong · 2025
Открыть отчёт →
COSCO SHIPPING Ports’ Sustainability Report 2025 provides evidence on the amount and percentage of assets or business activities vulnerable to climate-related transition risks, as noted on page 72. The report also includes related context on the basis of vulnerability assessment and concentrations by geography, asset type, and time horizon, but these disclosures are unclear and not explicitly detailed (pp.71-72). Notably, there is no clear disclosure of the percentage of total assets vulnerable to these risks.

Сравнить бок о бок →

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Сценарии для разбора

A group owns a portfolio of warehouses and processing sites. Its climate team has split the portfolio into sites exposed to policy change, sites exposed to market shift, and sites with no material exposure, and has also grouped the exposed sites by region and expected timing of impact.

ВHow should the team decide what basis to use for the vulnerability metric, and what supporting breakdown should sit behind it?
Показать образцовый ответ →

A preparer has calculated that 18% of the company’s vulnerable assets sit in one country, 12% in another, and the rest are spread across several smaller locations. The same analysis also shows that most of the exposure is in one asset type and in the near term.

ВWhat should be checked before finalising the narrative and the percentage figure?
Показать образцовый ответ →

A finance team has identified vulnerable equipment worth £240 million out of a £1.2 billion asset base. It also wants to mention that £90 million of that vulnerable amount is in one region and £60 million is tied to a single asset class.

ВHow should the team present the value measure so it is clear and internally consistent?
Показать образцовый ответ →

A business has two transition-risk hotspots: one is a set of older production lines in a coastal area, and the other is a group of distribution assets that may be affected later than the production lines. The team is unsure whether to describe the exposure by geography first or by asset type first.

ВWhat is the best way to frame the disclosure so it remains useful to readers?
Показать образцовый ответ →

Ссылки на стандарты

Соответствующие требования IFRS / ISSB и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

IFRS / ISSB

s2-29-b

в составе IFRS S2: Climate-related Disclosures

Открыть официальный источник →

Связанное и другое

Climate-related risks and opportunities → КарточкаIdentification inputs and industry topics → КарточкаObjective →Business model and value chain impact → КарточкаStrategy response and transition plan → Карточка Все раскрытия →

Больше в IFRS S2 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

FAQ

Вопросы, на которые отвечает эта страница

How do I prepare disclosure s2-29-b in practice using this page?+
What data do I need to collect for s2-29-b?+
How should I set the scope and methodology for s2-29-b?+
Who should own the data for s2-29-b in my organisation?+
What should go into the evidence pack for s2-29-b assurance?+
What are the common mistakes to avoid when drafting s2-29-b?+
How do I use the Prep & Assurance workbook for s2-29-b?+
What can I take from the synthetic example disclosure for s2-29-b?+
How do I turn the s2-29-b data into a draft narrative and content index line?+
Can I reuse the s2-29-b data for ESRS E1 climate reporting?+

Другие вопросы, с которыми поможет эта страница

s2-29-b disclosure checklist for vulnerability basis and exposure concentration profiles2-29-b share of total data collection templates2-29-b at-risk assets and activities evidence packs2-29-b assurance claims and supporting evidences2-29-b common reporting gaps and mistakess2-29-b workbook download how to uses2-29-b printable library card pdfs2-29-b synthetic example disclosure tables2-29-b draft narrative starterss2-29-b content index line examples2-29-b step-by-step preparation guides2-29-b ESRS E1 data reuse

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