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IFRS S2: Climate-related Disclosures·Paragraphs 29–c
Physical-risk vulnerability metric
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику IFRS.
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Стандарт
IFRS S2: Climate-related Disclosures
Paragraphs 29–c · 2024
Последняя проверка
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Учебные материалы LRA · Не выпущено и не одобрено IFRS
Чтобы подготовить это раскрытие
Суть раскрытия
This disclosure asks an organisation to explain how exposed its operations are to physical climate risks, using a vulnerability measure that is relevant to the business as a whole. In practice, the report should not just describe isolated examples or a few high-profile sites; it should show how the organisation has assessed vulnerability across the parts of the business that matter most, and what that means for the organisation’s overall risk profile.
The practical focus is on breadth and comparability: readers should be able to understand whether the assessment covers only selected locations or extends across operations, assets, and activities that could be affected by climate-related physical events. The aim is to give a clear picture of where vulnerability sits, how widespread it is, and whether the organisation’s exposure is concentrated in a small number of places or spread more widely across the business.
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 |
|---|---|---|---|
| Acute and chronic split | Whether the figure is broken out into short-term and longer-term parts, if that split is being used. | Method note or working paper showing the split approach, plus the source schedule used to prepare the figures. | Sustainability reporting / risk analytics |
| Exposure concentration by location | How the exposure is grouped by country or region, site or facility, and asset type, using the same grouping basis throughout. | Asset register, site list, and geography mapping used to build the concentration view. | Risk management / asset management |
| Underlying hazard basis | The hazard measure or classification used as the basis for the reported figure, including the rule used to assign it. | Methodology note, hazard taxonomy, and source assessment records showing how the basis was determined. | Risk / environmental data |
| Share of total | The portion of the whole that this item represents, calculated against the correct total for the same scope and period. | Calculation sheet showing numerator, denominator, and the source total used for the percentage. | Finance / sustainability reporting |
| At-risk assets and activities | The monetary value of assets or activities that are exposed or vulnerable, using the same scope and valuation basis as the source records. | Asset valuation file, impairment or risk assessment support, and the reconciliation to the ledger or asset register. | Finance / risk management |
＋ Показать подпункты s2-29-c (рабочий чек-лист LRA)
If you use an acute/chronic split, make sure the split is applied consistently and clearly explained.
Show where the exposures sit, broken down by location, site, or asset type as relevant.
State the hazard basis used for the analysis.
Express each figure as a share of the overall total.
Identify the assets or activities that are most exposed or at risk.
Как это подготовить
Set the reporting boundary first: decide which parts of the business, sites, assets and activities are in scope for this disclosure, so the same boundary is used across all figures and narrative points.
Agree the definitions you will use for the items being reported, including how you will identify vulnerable assets or activities, what you will treat as hazard-based, and whether any split between acute and chronic impacts is being applied.
Gather the supporting records behind each point, including the evidence for any geographic, site-level or asset-class concentrations, plus the source data for the percentage share and the currency amount tied to vulnerable assets or activities.
Prepare the disclosure outputs in the form needed for filing: the numeric percentage, the monetary amount, the concentration description, the hazard basis, and a clear note on whether an acute/chronic split has been used.
Record any exclusions, estimation choices, reclassifications or changes in method, and explain why they were made so a reviewer can follow how the final numbers and narrative were built.
Check the completed disclosure back against the official source material and internal evidence pack to confirm the scope, definitions, figures and wording are aligned before sign-off.
Запросить данные
Request the site vulnerability data from Operations
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
Which sites, assets or activity groups are most exposed to physical climate hazards, and what share of the total do they represent?
Please use your organisation’s own site, asset and risk terms first, then map them to the reporting labels in the pack. Keep the request in operational language rather than framework wording, and check the official source before sign-off.
Слабый запрос
Please provide the physical-risk vulnerability metric for the disclosure.
Почему он не работает: It uses framework language only, gives no boundary, no source, no grouping method, and does not say what internal data is needed to calculate the share of total or the vulnerable asset/activity value.
Более удачный запрос
Please send the current operations view of which sites, facilities, assets or activity groups are most exposed to physical climate hazards for [reporting period], including the hazard basis, the share of total, the value of vulnerable assets or activities, and whether you separate short-sharp events from longer-duration stress effects. Use your normal site and asset terms, and attach the source register or assessment file.
Шаблон официального письма
Subject: Request for site and asset vulnerability data for [reporting period] Dear [name/team], We are preparing the sustainability reporting pack and need your help with the data on which sites, assets or activity groups are most exposed to physical climate hazards. Please send the information for [reporting period] covering [boundary]. We need it in your normal operational terms, with a short note explaining the hazard basis used, how the groupings were built, and whether any split was made between short-sharp events and longer-duration stress effects. Please include: - the sites, facilities, assets or activity groups covered - the hazard basis used in your assessment - the measure used to identify exposure - the share of the total for each group - any supporting file, register extract or assessment note - the source system and date extracted If you already have a table or dashboard, please send that and we will map it into the reporting pack. Please also flag any assumptions, exclusions or known limitations. Thank you, [preparer name] [team] Please adapt this to your organisation’s own terms and check the official source before sign-off.
Короткая версия для Teams / Slack
Hi [name/team] — could you share the latest site/asset exposure data for [reporting period]? We need the list of affected sites/assets/activity groups, the hazard basis, the share of total, and any split between short-sharp events and longer-duration stress effects if you use one. Please send it in your normal terms plus the source file/register. Thanks, [preparer name]
Отраслевые примеры
Manufacturing
Контекст. A multi-site producer tracks exposure across plants, warehouses and critical production lines.
Адаптированный запрос. Please share the plant and asset exposure table for [reporting period], showing which sites, lines or equipment are most exposed to flood, heat or storm hazards, the basis used to rank them, the share of total, and the value of vulnerable assets. If you split short-sharp events from longer-duration stress effects, please include that flag.
Пример ответа. Plant A; production line 3; flood and heat basis; replacement cost of vulnerable equipment 2,400,000; share of total 18.5%; split used: yes; notes: coastal floodplain site, critical cooling equipment included.
Transport / Logistics
Контекст. A logistics operator assesses depots, vehicle fleets and route hubs for weather-related disruption exposure.
Адаптированный запрос. Please send the depot and fleet exposure summary for [reporting period], using your normal network terms. Include the hazard basis, the hubs or assets most exposed, the share of total network value or activity, and the value of vulnerable assets or activities. Please note whether the assessment separates short-sharp events from longer stress effects.
Пример ответа. North hub; depot and trailer fleet; storm and flood basis; vulnerable asset value 1,150,000; share of total 12.0%; split used: no; notes: exposure based on route interruption and site flood mapping.
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
Set out the basis used to define the hazard categories, explain whether the figures are split into short-term and longer-term effects, and describe how the reported concentrations and percentages were calculated for the relevant assets, facilities or locations.
Примечание о контексте
Explain what the reported concentrations mean in practice by linking them to the places, facilities or asset groups where exposure is highest and to the assets or activities that are most vulnerable.
Заявление о колебаниях
If the figures move materially, point to the underlying driver such as a change in the mix of locations, facilities or asset classes, a shift in the hazard basis used, or a reclassification of which assets or activities are most exposed.
Запись в указателе содержания
s2-29-c Physical-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 have shown whether the figure separates short-term event exposure from longer-running exposure, and we can explain why that split was used or not used. | An assurer may ask whether the split was applied consistently, whether the basis for the split is documented, and whether the presentation could mislead if the categories were mixed or left unclear. | Working paper showing the classification approach; source data or model outputs used to assign items to each bucket; reviewer sign-off on the chosen basis; final disclosure wording or table showing the split or a clear note that no split was applied. |
| We have grouped the exposed items by where they sit, what site they relate to, or what type of asset they are, and we can trace each grouping back to the underlying records. | An assurer may probe whether the grouping logic is complete, whether items were double-counted or omitted, and whether the location/site/asset-type labels match the source records. | Asset or activity register; mapping file showing the grouping fields used; reconciliation from source records to the published totals; review checks for duplicates, omissions, and classification errors. |
| We have documented the climate hazard basis we used when deciding what counted as exposed, including any assumptions where the source information was incomplete. | An assurer may challenge whether the hazard basis was appropriate, whether assumptions were applied consistently, and whether the same basis was used across all relevant items. | Method note describing the hazard set or assumptions used; scenario, map, or other source inputs relied on; evidence of management review of the hazard basis; change log if the basis differed from prior periods. |
| We have calculated both the amount and the share of the total that is exposed, and the percentage ties back to the same denominator used in the underlying calculation. | An assurer may test whether the numerator and denominator are aligned, whether the percentage has been rounded or calculated correctly, and whether the total used is the right one for the population being reported. | Calculation sheet showing the amount, total base, and percentage formula; reconciliation to the source population total; rounding policy or calculation controls; independent check of the arithmetic before publication. |
| We have identified the assets or activities that are exposed and kept evidence showing how each item was included in the final population. | An assurer may ask whether the inclusion criteria were applied consistently, whether any items were excluded without support, and whether the final list matches the published figure. | Population listing with inclusion/exclusion flags; source documents supporting each included item; review notes for exceptions or exclusions; final sign-off pack linking the list to the reported figure. |
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 ownerThe team asks the climate lead instead of the asset, operations, or risk owner who actually holds the underlying figures.
Framework language firstPeople request the data using disclosure labels rather than the business terms the source system and local teams use, so the wrong dataset is pulled.
Scope left vagueNo one agrees which sites, assets, or activities are in or out, so the count is built on an unclear boundary.
Timing basis mixed upThe collection pulls figures from different cut-off dates or reporting periods, which makes the metric inconsistent.
Counting basis mixedA percentage is calculated from one population while the underlying value comes from another, so the numerator and denominator do not match.
Source labels stripped outOriginal tags from the register, model, or spreadsheet are removed, making it hard to trace what each figure actually represents.
Populations merged too earlySeparate groups such as locations, facilities, or asset types are combined before review, which hides important differences in exposure.
Evidence trail missingThe file is saved without the supporting note, extract, or approval record, so the number cannot be checked back to its source.
No sign-off chainThe draft moves forward without a clear review and approval trail, so nobody can show who checked the inputs before submission.
Где часто требуется профессиональное суждение
Set the hazard basis when different sites face different weather or climate threatsChoose one clear basis for classifying exposure across the group, explain how it was applied, and note any material differences by location, site type or asset class.
Decide whether to split acute and longer-term exposureIf you separate sudden-event exposure from slower-moving pressure, say so and describe the rule used; if you do not, explain the combined basis you used instead.
Handle acquisitions and disposals using a consistent cut-off dateState whether the figure reflects the reporting date, an average period view or another cut-off, and explain how bought or sold operations were included or left out.
Treat mixed or borderline assets in a consistent wayExplain how you dealt with assets or activities that sit partly inside and partly outside the vulnerable set, including any threshold, allocation rule or exclusion used.
Reconcile different country definitions to one group viewWhere local records use different labels or thresholds, describe the mapping you applied and any judgement used to make the group-wide figure comparable.
Choose whether the measure is based on book value, replacement value or another internal baseState the valuation basis behind the amount reported and explain why that basis was used for the vulnerability measure.
Use estimates where site-level evidence is incompleteIf some locations lack measured data, explain which parts were estimated, the method used, and how much of the total was based on direct records versus approximation.
Round and aggregate without exposing sensitive site detailIf you combine small locations or suppress detail for privacy or security reasons, explain the aggregation rule and make sure the published total still ties back to the full group amount.
Примеры
Иллюстративные примеры
Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.
Illustrative (synthetic) example — Electricity generation
We describe how weather-related and longer-term climate pressures affect our assets, splitting the figures between sudden events and slower-moving stress where that helps users understand the pattern.
- Our exposed assets are concentrated in coastal generation sites and one inland transmission corridor; the coastal sites account for 60% of the affected asset base, the corridor for 25%, and the remaining 15% sits in smaller support facilities.
- We assess these exposures using flood, heat and storm hazard maps, alongside wildfire screening for the inland corridor.
- In total, 40% of our asset base is in higher-risk locations, including 24% in coastal sites, 10% in the inland corridor and 6% in support facilities; within that total, 18% relates to sudden-event risk and 22% to longer-duration stress.
- The most exposed activities are generation at the coastal sites and grid balancing at the inland corridor, while the support facilities are vulnerable mainly through access disruption rather than direct physical damage.
Illustrative only: this shows how a reporter might narrate where physical climate exposure sits, what hazards are used to assess it, how much of the asset base is affected, and how that exposure can be split between abrupt and slower-building climate effects.
Illustrative (synthetic) example — Commercial property
We summarise the parts of our portfolio that sit in climate-sensitive locations, using a simple split between one-off events and gradual stress where that is the clearest way to explain the exposure.
- The main concentrations are in river-adjacent offices, a coastal retail cluster and a logistics park near a heat-stressed urban area; these represent 50%, 30% and 20% of the exposed portfolio respectively.
- We base the assessment on flood, storm and heat hazard screening, with subsidence checks for the logistics park.
- Overall, 35% of the portfolio is in higher-risk locations: 18% river-adjacent offices, 10% coastal retail and 7% the logistics park; of that 35%, 14% is linked to abrupt events and 21% to gradual deterioration.
- The most vulnerable uses are ground-floor retail and warehouse operations, while upper-floor offices are less exposed because they can be relocated more easily within the building.
Illustrative only: this example shows a property reporter describing where the exposure is concentrated, which hazard types were used, how much of the portfolio is affected, and how the affected share can be divided between acute and chronic climate effects.
Отчёты компаний
Как компании раскрывают S2-29-c на практике
Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.
Abu Dhabi Commercial Bank (ADCB)
None · United Arab Emirates · 2024
Abu Dhabi Commercial Bank’s 2024 ESG Report includes a specific disclosure of the amount and percentage of assets or business activities vulnerable to climate-related physical risks on page 136. The report also discusses the use of climate-related scenarios and stress testing approaches to identify key industries and customers at risk, though the hazard basis for these assessments is not clearly disclosed (p.49). However, there is no quotable evidence regarding the acute versus chronic split, concentrations by geography or asset class, or the percentage of total assets vulnerable.
COSCO SHIPPING Ports
Water Transportation — Ports and Services · China / Hong Kong · 2025
COSCO SHIPPING Ports’ Sustainability Report 2025 provides evidence on the amount and percentage of assets or business activities vulnerable to climate-related physical risks, as noted on page 72. However, the report does not include information on acute versus chronic risk splits, hazard basis, concentration by geography or asset class, or the percentage of total assets affected, as no quotable evidence was found for these datapoints. This indicates partial coverage of the disclosure, with key details on risk categorisation and scope missing.
Hang Lung Properties Limited
Real Estate · Hong Kong · 2025
Hang Lung Properties Limited’s Sustainability Report 2025 includes a clear disclosure of the hazard basis used for climate risk assessment, detailing stress-testing of their portfolio against seven primary hazards under mid-century and end-of-century climate scenarios (p.48). The report also provides context on acute and chronic climate risks, though it does not clearly separate these categories (p.48). However, the report lacks specific data on concentrations by geography, facility, or asset class, and does not clearly disclose the amount or percentage of assets or business activities vulnerable to climate-related physical risks (p.195).
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Попробуйте
Как подготовить s2-29-c?
Какие данные нужно собрать?
Где посмотреть пример из реального отчёта?
Каких ошибок избегать?
2 бесплатных ответа
Проверьте себя
Сценарии для разбора
A manufacturer has mapped flood exposure across three sites. One site holds 40% of the group’s plant value, and the team has split the exposure into short-term storm damage and longer-term water stress because both matter to the same location.
ВShould the disclosure show that split, and how should the vulnerable amount be presented against the group total?
Показать образцовый ответ →Скрыть ответ ↑
Yes, if the organisation uses a short-term/long-term split, it should present that split clearly rather than blending the two together. The vulnerable assets or activities should be shown as a share of the relevant total, with the underlying currency amount also stated so readers can see both the proportion and the absolute exposure.
Почему это важно · If a split is used, keep it visible and pair the percentage with the monetary base it relates to.
A logistics group has depots in a coastal region, a river basin and an inland hub. The preparer has one model for storm surge and another for heat stress, but the board paper only shows a single group-wide percentage.
ВWhat extra location detail should be carried into the disclosure so the vulnerability measure is understandable?
Показать образцовый ответ →Скрыть ответ ↑
The disclosure should identify where the exposure sits, such as by geography, site or asset type, rather than leaving it as a single blended figure. It should also explain the hazard basis used for the assessment, so users can tell what physical threat drove the result.
Почему это важно · A vulnerability metric needs location or asset concentration detail plus the hazard basis behind it.
An energy company has calculated that 18% of its generating assets are exposed to wildfire risk. The team can support the number with site-level evidence, but the draft note does not say whether the figure is based on asset value, output capacity or another internal measure.
ВWhat should the preparer do before finalising the metric?
Показать образцовый ответ →Скрыть ответ ↑
The preparer should state the basis used for the hazard assessment and make sure the percentage is tied to a clearly defined total. Without that context, the number is hard to interpret and may not be comparable with other disclosures in the report.
Почему это важно · Always explain the measurement basis so the percentage has a clear denominator and meaning.
A retailer has 12 warehouses in a floodplain, representing £96 million of the group’s £800 million warehouse portfolio. The draft says only that the business is “materially exposed” and gives no percentage.
ВHow should the preparer turn this into a usable vulnerability metric for the report?
Показать образцовый ответ →Скрыть ответ ↑
The preparer should quantify the exposed portion as a percentage of the relevant total and show the currency amount of the vulnerable warehouses. In this case, £96 million out of £800 million is 12%, so both figures should be carried through, alongside any concentration detail that helps explain where the exposure sits.
Почему это важно · A useful vulnerability metric combines the exposed amount, the percentage of the total and any meaningful concentration pattern.
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-c
в составе IFRS S2: Climate-related Disclosures
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 use the s2-29-c page to prepare a draft disclosure on climate-related exposure concentration by location?+−
Start with the plain-language explainer and the step-by-step preparation section, then work through the listed datapoints: acute and chronic split, exposure concentration by location, underlying hazard basis, share of total, and at-risk assets and activities. The page is set up to help you turn those inputs into a draft, including narrative starters and a content-index line.
What data do I need to collect for s2-29-c before I can draft the disclosure?+−
The page says to prepare five datapoints: acute and chronic split, exposure concentration by location, underlying hazard basis, share of total, and at-risk assets and activities. Use those as your data collection checklist before drafting.
How should I decide the scope and methodology for s2-29-c using this page?+−
Use the step-by-step preparation section and the datapoints list to define what is in scope and how each figure will be built. The page also flags common reporting gaps, which is useful for checking whether your method is consistent and complete.
Who should own the data for s2-29-c in practice: ESG, HR, or asset owners?+−
The page is designed for practitioners to assign ownership around the listed datapoints and evidence pack items, so the right owner depends on who holds the underlying information. Use the workbook to map each datapoint and evidence item to a named owner before drafting.
What should go into the evidence pack for s2-29-c if I want to be assurance-ready?+−
The page includes an evidence pack with five items and five assurance claims to verify, so build your pack around those and keep the claim, risk, and evidence linked. That gives reviewers a clear trail from the reported figure back to source support.
What are the common mistakes on the s2-29-c page that I should avoid in the draft?+−
The page lists common reporting gaps and mistakes, so use that section as a pre-submission check. It is especially useful for spotting missing datapoints, weak evidence, or a draft that does not line up with the page’s preparation structure.
How do I use the Prep & Assurance workbook for s2-29-c?+−
The Download Centre includes a Prep & Assurance workbook (.xlsx) that is meant to help you organise the disclosure inputs and assurance evidence. Use it alongside the page’s step-by-step guidance, evidence pack, and draft-output section to build a complete working file.
What can I take from the synthetic example on s2-29-c when building my own disclosure?+−
The page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure can be presented in practice. Treat it as a formatting and structure aid only, and make sure any real figures in your draft are internally consistent.
How do I turn the s2-29-c data into a narrative draft and content-index line?+−
Use the draft-output section, which gives visualisation ideas, narrative starters, and a content-index line. That section is there to help you convert the prepared data into a readable draft rather than starting from a blank page.
Can I reuse data prepared for ESRS E1 (Climate Change) for s2-29-c?+−
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the same underlying data may be reusable where it fits your reporting needs. The page does not say the requirements are identical, so check the disclosure-specific page content before reusing anything.
Другие вопросы, с которыми поможет эта страница
s2-29-c disclosure checklist for climate-related exposure concentration by locations2-29-c what data points do I need for the draft disclosures2-29-c how to assign ownership for exposure concentration datas2-29-c assurance evidence pack items and claims to verifys2-29-c common reporting mistakes and gaps to avoids2-29-c workbook download how to use the xlsx prep and assurance files2-29-c printable library card pdf what is it fors2-29-c synthetic example disclosure table how to read its2-29-c narrative starters and content index line exampless2-29-c from company reports examples where the topic is discloseds2-29-c ESRS E1 climate change data reuse for reportings2-29-c how to get assurance ready before submission
Углубиться · s2-29-c
Научитесь готовить это раскрытие от начала до конца
This guide covers one requirement. The IFRS S1 & S2 Reporting course walks the full ISSB workflow — governance, strategy, risk management and metrics — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Как построена эта библиотека
312 опубликованных отчётов проиндексировано
63 171 страниц с постраничными ссылками
272 карточек раскрытий, созданных практиками
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Бесплатно · LRA Community
Получите инструменты для s2-29-c — бесплатно
Инструменты подготовки бесплатны для участников LRA Community и студентов. Зарегистрируйтесь один раз (это бесплатно), и ваша загрузка начнётся сразу же — плюс Библиотека раскрытий, шаблоны и AI-ассистент LRA.
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Готово — загрузка начинается
Файл загружается. Ваш кабинет Community — с Библиотекой раскрытий, шаблонами и AI-ассистентом LRA — тоже готов.
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