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IFRS S2: Climate-related Disclosures·Paragraphs 29–g
Remuneration linkage
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Стандарт
IFRS S2: Climate-related Disclosures
Paragraphs 29–g · 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 whether, and how, pay and other remuneration for senior decision-makers is connected to climate-related performance. In practice, the report should make clear what part of remuneration is affected, which roles are covered, and what climate-related measures are used to assess performance. The focus is on showing the real link between incentives and climate priorities, rather than simply stating that climate is considered in principle.
Practically, the organisation should describe the scope of the arrangement: for example, whether it applies across the whole business or only to certain executives, business units or sites. It should also explain the basis for any climate-related element in pay, so readers can understand how consistently the approach is applied and how material it is within the overall remuneration structure.
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 |
|---|---|---|---|
| Board oversight | Capture which governing group is responsible for overseeing the topic, and note any committees or sub-groups involved in that oversight. | Board or committee terms of reference, meeting packs, minutes, and governance charts showing responsibility. | Governance / Company Secretariat |
| Applied criteria | Capture the specific measures or conditions the organisation uses for this disclosure, including any thresholds, tests, or internal rules applied. | Policy documents, calculation notes, control procedures, and reporting instructions that define the criteria used. | Sustainability Reporting / Policy |
| Climate-linked pay share | Capture the share of executive pay that is tied to climate-related measures, using the same pay basis and the same executive population used in remuneration reporting. | Remuneration policy, bonus scorecards, pay award schedules, and HR or payroll outputs supporting the percentage. | Reward / HR |
| Pay incentive links | Capture how pay is connected to climate-related performance, including which pay elements are affected and how the link operates in practice. | Remuneration policy, incentive plan rules, committee papers, and award letters showing the linkage. | Reward / HR |
＋ Показать подпункты s2-29-g (рабочий чек-лист LRA)
Describe how the board and its committees oversee the matter.
Set out the measures or conditions you use.
State what share of executive pay is tied to climate.
Explain how pay is linked to climate-related outcomes.
Как это подготовить
Start by deciding the reporting boundary for this item: confirm which governance arrangements you will cover, and which decision-makers or committees sit within that boundary.
Set out what you will treat as the relevant climate-related measures or conditions, using a consistent internal definition so the same basis is applied throughout the disclosure.
Gather the supporting records before drafting: board or committee papers, remuneration documents, approval notes, and any other source material that shows how the arrangements were set.
Prepare the disclosure content in the form needed for each datapoint: a short narrative for governance oversight, a clear statement on the measures or conditions used, the percentage figure for executive pay tied to climate, and the description of the pay linkage approach.
Record any exclusions, scope choices, or changes in method so a reviewer can see what was left out, what changed, and why the reported information is presented on that basis.
Check the final wording and figures against the official source material and the underlying evidence, making sure the disclosure is complete, internally consistent, and aligned to the source records.
Запросить данные
Request the pay-link evidence from Reward / Finance
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
What climate-related measures, if any, are built into executive pay, how are they described internally, and what share of executive pay is tied to them?
Use your organisation’s own reward and performance language first, then map it to the disclosure wording. Ask for the actual pay plan terms, scorecards, and approval records in the terms your business uses, and only translate them into the reporting label at the end. Check the official source before sign-off.
Слабый запрос
Please provide the remuneration linkage disclosure data for climate, including governance oversight, measures and conditions used, and the percentage of executive pay linked to climate.
Почему он не работает: This uses framework language that may not match how the organisation actually manages pay. It also bundles several ideas without asking for the underlying plan documents, approval trail, or the internal terms needed to verify the figures.
Более удачный запрос
Please send the executive pay evidence for [reporting period] covering [entity/boundary]. We need the plan documents, the climate-related scorecard or condition used, the approval record, and the share of executive pay affected. Please use your own plan names and internal wording, then add a short note showing how that maps to the reporting label.
Шаблон официального письма
Subject: Request for executive pay-link evidence for [reporting period] Hi [name/team], We are preparing the sustainability reporting pack and need the underlying evidence for the executive pay arrangements that reference climate-related performance. Please send, for [reporting period] and [entity/boundary]: - the plan or policy documents that set out the relevant pay terms; - the internal measures, scorecards, or conditions used; - the approval record showing who signed off the arrangement; and - the calculation or summary showing what share of executive pay is affected. Please use your normal internal terms in the response, and include a short note explaining how those terms map to the reporting label. If helpful, you can return the information in the table format below. Please also note any exclusions, changes during the period, or differences between plan design and actual payout. Thanks, [preparer name] [team] Please check the official source before sign-off.
Короткая версия для Teams / Slack
Hi [name] — could you share the pay-plan evidence for [reporting period] covering [entity/boundary]? We need the plan terms, climate-related measures/conditions, approval record, and the % of executive pay affected. Please use your internal plan names and add a short note on how they map to the reporting label. Thanks — [preparer name]
Отраслевые примеры
Manufacturing
Контекст. A group with a plant-level decarbonisation target feeding into senior leader bonuses.
Адаптированный запрос. Please share the bonus plan pack for [reporting period] covering [entity/boundary]. We need the target sheet, the emissions or energy KPI used, the approval note, and the share of executive bonus linked to that KPI. Please use the internal names used by Reward and Operations.
Пример ответа. Returned items: annual bonus plan, plant emissions KPI scorecard, Remuneration Committee minute, and a summary showing 15% of executive bonus linked to the KPI.
Financial services
Контекст. A bank with climate milestones included as a modifier in variable pay for the executive team.
Адаптированный запрос. Please provide the variable pay papers for [reporting period] covering [entity/boundary]. We need the climate milestone wording, the modifier or gate used, the committee approval record, and the percentage of executive pay affected. Please keep the bank’s own terminology and add a mapping note.
Пример ответа. Returned items: incentive plan rules, climate modifier schedule, committee paper, and a table showing a 10% modifier applied to annual incentive outcomes for the executive population.
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 which decision-makers were involved, what climate-related measures or conditions were used, and how the percentage linked to executive pay was calculated.
Примечание о контексте
Set out what the figures show about how far climate considerations are built into senior pay and what that says about the organisation’s approach to incentives.
Заявление о колебаниях
If the percentage or the measures changed from the prior period, describe the main reason, such as a revised pay design, a different set of conditions, or a change in governance oversight.
Запись в указателе содержания
s2-29-g Remuneration linkage — [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 named the board-level group, committee, or other decision-makers that oversee the pay link, and we can show how that role was described in the report. | An assurer will check that the named oversight body is real, correctly identified, and actually connected to the climate-pay link described in the disclosure. | Board or committee terms of reference, governance charts, remuneration policy papers, meeting minutes, and the final report wording showing the oversight body and its role. |
| We have explained the way climate matters were built into executive pay, including the specific targets, triggers, or other conditions we used. | An assurer will probe whether the stated pay conditions are complete, internally consistent, and supported by the underlying remuneration design. | Remuneration policy documents, scorecards, incentive plan rules, target-setting papers, approval papers, and calculations showing how climate conditions were applied. |
| We calculated the share of current-period executive pay tied to climate factors using the same population and period throughout the disclosure. | An assurer will test whether the percentage is based on the right pay population, the right reporting period, and a consistent method of calculation. | Payroll and remuneration schedules, calculation workings, population definitions, period cut-offs, and reconciliation to the reported percentage. |
| We kept a clear audit trail for the remuneration linkages, so the reported figure can be traced back to source records and approvals. | An assurer will look for traceability from the published statement back to source data, including whether the evidence supports each linkage claimed. | Source files, version history, approval emails, committee papers, policy extracts, and a documented mapping from each reported linkage to its source. |
| Before publication, we checked the disclosure for internal consistency, arithmetic accuracy, and alignment with the approved remuneration materials. | An assurer will examine whether the final text matches the underlying records and whether any review step could have missed an error or mismatch. | Disclosure review checklist, sign-off records, cross-checks against policy and payroll data, arithmetic review workings, and evidence of final management approval. |
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 request goes to the wrong team, so the people who actually set board pay, bonus rules, or scorecards never confirm the figures.
Framework language instead of business termsThe data call is written in reporting jargon, and the pay team cannot map it cleanly to the organisation’s own bonus, LTIP, or scorecard labels.
Scope not fixedNo one states which pay group, business unit, or reporting perimeter is in scope, so different teams pull different populations.
Wrong period basisThe team mixes the current year with a different award cycle or decision date, so the numbers do not match the same timing basis.
Counting basis mixed upOne source uses headcount, another uses award value or eligible pay, and the collection step combines them as if they were the same measure.
Source labels lostOriginal file names, column headings, or system tags are stripped out, making it hard to trace each figure back to the exact payroll or reward record.
Separate groups mergedExecutive pay, non-executive pay, or different incentive plans are rolled together even though they should be kept apart for collection.
Evidence details missingThe pack contains numbers but not the supporting date, version, owner, or file reference, so the source cannot be checked later.
No sign-off trailThe draft moves on without a named reviewer confirming the extracted data, leaving no record of who checked it and when.
Где часто требуется профессиональное суждение
Newly bought or sold businesses during the yearSet a clear cut-off for whether pay arrangements from acquired or disposed operations sit inside the reporting boundary, and explain any change in the year so readers can see why the figure moved.
Different country pay plans with different climate metricsWhere local bonus plans use different climate measures or labels, map them to one internal view in a consistent way and disclose the basis for that mapping so like-for-like comparison is possible.
People just inside or just outside the executive groupState which senior leaders are counted in the pay-linked percentage when roles sit on the edge of the executive population, and explain the rule used to include or exclude them.
Choosing the timing point for the pay figureUse one clear date or period-end basis for the calculation, and if the pay mix changed around the reporting date, explain the timing choice and its effect on the result.
Using estimates where full payroll data is not yet finalIf some pay elements are still provisional, use the best available internal basis, label the amount as estimated, and explain what was estimated and how it was later checked or updated.
Rounding the percentage and underlying amountsApply one rounding approach consistently across the disclosure and supporting workings, and note it if rounding changes the reported percentage or the split between linked and unlinked pay.
Protecting small-team pay dataWhen the executive group is so small that individual pay details could be identified, combine the information to a level that protects privacy and explain the aggregation used.
Different definitions of climate-linked pay across parts of the groupIf one country or business unit treats cash bonuses, deferred awards, or non-cash incentives differently, set out the internal definition used for the group total and explain any exclusions.
Примеры
Иллюстративные примеры
Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.
Illustrative (synthetic) example — Utilities
Our board and its committees review how climate matters are built into pay, and the remuneration committee uses a scorecard that combines delivery against emissions targets, progress on transition projects, and risk-management milestones. In this example, 3 of 5 executive directors have a pay element tied to climate outcomes, so the share linked to climate is 60%.
- The board receives updates on the link between climate performance and executive reward each year.
- The pay framework uses a mix of financial and non-financial measures, with climate conditions applied to annual bonus and long-term awards.
This example shows how a reporter might describe board-level oversight, the conditions used in pay decisions, and the share of executive pay connected to climate outcomes without using standard wording.
Illustrative (synthetic) example — Food manufacturing
Our directors and committee members oversee a pay policy that includes climate-related hurdles for senior leaders, and the remuneration committee checks whether those hurdles are met before awards vest. In this example, 2 of 4 executives have climate-linked pay terms, so the proportion is 50%.
- The measures used include energy-intensity reduction, lower process emissions, and completion of supplier engagement actions.
- The board is kept informed of how those pay links are working in practice and whether they are influencing management behaviour.
This example shows a different sector using a different mix of climate conditions and a different level of executive coverage, while still covering governance oversight, the measures used, and the pay linkage share.
Отчёты компаний
Как компании раскрывают S2-29-g на практике
Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.
Hang Lung Properties Limited
Real Estate · Hong Kong · 2025
Hang Lung Properties Limited’s Sustainability Report 2025 provides some contextual information on governance oversight related to environmental, social, and governance (ESG) issues, referencing governance structure and ESG-linked wellbeing on pages 188 and 214. However, the report does not clearly disclose specific governance oversight mechanisms or the percentage of executive pay linked to climate targets, with relevant mentions being unclear or lacking detail (pp.188, 214). Additionally, there is no quotable evidence regarding the measures or conditions used for governance or explicit linkages between remuneration and climate performance.
Aditya Birla Fashion and Retail Limited
Retailing · India · 2025
Aditya Birla Fashion and Retail Limited’s Integrated Annual Report 2024-25 provides evidence of governance oversight for climate-related risks and opportunities, detailing the body or individuals responsible and their role in governance processes on page 109. However, the report is unclear on the specific measures or conditions used by the governance body to monitor these risks, as noted on page 110. Additionally, there is no information on the percentage of executive pay linked to climate or any remuneration linkages related to climate performance.
DBS Group Holdings
None · Singapore · 2025
DBS Group Holdings’ Sustainability Report 2025 provides evidence of governance oversight of sustainability-related activities, with the Audit Committee receiving updates on disclosure requirements and the Board Risk Management Committee involved in oversight (p.8). The report discusses the integration of climate-related risks and opportunities into the entity’s strategy and decision-making, though the specific measures or conditions used for this integration are not clearly disclosed (p.112). Notably, there is no information on the percentage of executive pay linked to climate or other remuneration linkages in the report.
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Попробуйте
Как подготовить s2-29-g?
Какие данные нужно собрать?
Где посмотреть пример из реального отчёта?
Каких ошибок избегать?
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Сценарии для разбора
The remuneration committee has agreed that part of the annual bonus for the chief executive and finance director will depend on climate-related delivery. The draft note says the board reviewed the approach, but it does not yet explain what the link is based on.
ВWhat should the preparer confirm is captured before the disclosure is finalised?
Показать образцовый ответ →Скрыть ответ ↑
They should make sure the write-up explains the board’s oversight and sets out the basis used to connect pay with climate performance, such as the measures or conditions applied. If the organisation also reports a percentage, that figure should reflect the share of executive pay tied to climate and be internally consistent with the described arrangement.
Почему это важно · The disclosure should show both who oversaw the approach and what climate-related basis was used to connect pay to reward.
A group uses a scorecard for executive incentives, combining emissions progress, safety outcomes and cash flow targets. The climate element affects only one part of the annual award, and the team is unsure whether to mention the exact share.
ВHow should the preparer decide whether and how to present the climate-linked portion of executive pay?
Показать образцовый ответ →Скрыть ответ ↑
If the climate-related element is part of executive remuneration, the disclosure should identify the linkage and, where a percentage is reported, state the proportion of executive pay affected by climate factors. The percentage should be calculated on the same basis used in the remuneration plan, so the reader can understand the scale of the link without guessing.
Почему это важно · When climate affects executive reward, the disclosure should make the link clear and quantify it if a percentage is provided.
The board approved a long-term incentive plan that can be reduced if climate milestones are missed, but the draft only says the plan is ‘aligned with sustainability priorities’. No one has yet documented the specific conditions or the committee that reviewed them.
ВWhat needs to be added so the disclosure is useful to a reader assessing the pay arrangement?
Показать образцовый ответ →Скрыть ответ ↑
The preparer should add the practical conditions or measures that drive the climate connection and identify the governance oversight behind the decision. A vague statement about alignment is not enough on its own, because the reader needs to see how the pay outcome is actually linked to climate-related performance.
Почему это важно · Use plain, specific language about the climate measures or conditions, not a broad label for the incentive plan.
A preparer has the percentage of executive pay linked to climate, but the figure was taken from an old remuneration paper and the current board pack shows a different structure after a mid-year redesign. The draft disclosure still uses the earlier number.
ВWhat judgement should be made before the figure is published?
Показать образцовый ответ →Скрыть ответ ↑
The preparer should check that the percentage matches the current remuneration structure and the climate linkage actually in place for the reporting period. If the plan changed, the disclosure should be updated so the number, the described measures or conditions, and the governance explanation all tell the same story.
Почему это важно · The percentage disclosed should be consistent with the live pay arrangement and the climate linkage described elsewhere.
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-g
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
For s2-29-g, what should I gather before I start drafting the disclosure?+−
The page says to prepare four datapoints: board oversight, applied criteria, climate-linked pay share, and pay incentive links. It also has a step-by-step preparation section you can use to turn those inputs into a draft.
How do I use the s2-29-g page to build the scope and methodology for the disclosure?+−
Use the plain-language explainer and the step-by-step preparation section to decide what the disclosure is covering and how you will present it. The page is designed to help you set up the disclosure in a practical way rather than as a formal standard text.
Who should own the data for s2-29-g in practice?+−
The page is aimed at sustainability and ESG managers, HR or data owners, and assurance reviewers, so ownership usually sits with the people who hold the underlying pay and governance information. The preparation section and workbook are there to help you assign and track those inputs.
What evidence do I need to make s2-29-g assurance-ready?+−
The page includes five assurance claims to verify and an evidence pack with five items to support review. Use those together to check the claim, the risk, and the evidence before you finalise the draft.
What are the common mistakes to avoid when preparing s2-29-g?+−
The page lists common reporting gaps and mistakes so you can spot issues before drafting. It is meant to help you avoid missing data, weak evidence, or unclear presentation.
How do I use the Prep & Assurance workbook for s2-29-g?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, track the datapoints, and assemble the evidence needed for assurance.
What is the printable Library Card for s2-29-g used for?+−
The Download Centre also includes a printable Library Card in .pdf format. It is a practical companion for keeping the disclosure topic, key datapoints, and assurance checks in one place.
Can I use the synthetic example on the s2-29-g page as a template for my own disclosure?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure can be drafted. Treat it as a model for structure and presentation, not as real company data.
What kind of draft output does the s2-29-g page help me produce?+−
The page includes draft-output support such as visualisation ideas, narrative starters, and a content-index line. That makes it easier to turn your collected data into a first draft.
How does s2-29-g 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 your reporting, but the page does not say the requirements are identical.
Другие вопросы, с которыми поможет эта страница
What are the four datapoints listed for s2-29-g?Where on the page do I find the step-by-step preparation guidance for s2-29-g?What are the five assurance claims I need to verify for s2-29-g?What should go into the evidence pack for s2-29-g assurance?Does the page show a worked example for s2-29-g with numbers?How can I use the narrative starters on the s2-29-g page to draft my disclosure?What visualisation ideas does the s2-29-g page suggest for the draft output?Where can I find real published reports linked from the s2-29-g page?What common reporting gaps are flagged on the s2-29-g page?Is there a downloadable workbook for s2-29-g preparation and assurance?What is the closest framework reference shown on the s2-29-g page?Can I use the s2-29-g page to build an assurance evidence checklist?
Углубиться · s2-29-g
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.
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