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Учебный партнёр ISSB 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.

Правовой статус

IFRS S1 and IFRS S2 were issued in June 2023 and are effective for annual reporting periods beginning on or after 1 January 2024.

Начать подготовку ↓ Official IFRS Foundation source ↗ Compare 3 real reports

Суть раскрытия

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.

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

Подготовить

Что собрать до написания

Отмечайте каждое поле по мере поступления доказательств. Владельцы — команды, у которых обычно хранятся исходные файлы.

  • 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.

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

    Риск 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.

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

    Риск 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.

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

    Риск 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.

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

    Риск 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.

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

    Риск 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.

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

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

Прежде чем начать

  • 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?
＋ Показать подпункты s2-6-a (рабочий чек-лист LRA)

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

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

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.

Более удачный запрос

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.

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

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

Примечание о контексте

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

Центр загрузок

Инструменты и формы для подготовки

Скачивайте инструменты подготовки s2-6-a бесплатно в течение 24 часов после подтверждения email. Ссылки на исходные отчёты остаются открытыми.

Бесплатно · Доступ по email
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Проверка

Для каждого утверждения проверьте доказательства

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

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

    Доказательства для проверки 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.

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

    Доказательства для проверки 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.

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

    Доказательства для проверки 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.

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

    Доказательства для проверки 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.

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

    Доказательства для проверки 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.

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

    Доказательства для проверки Trace the statement to current approved records and the official IFRS source.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

  • 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).

Реальные отчёты

How 3 companies report it

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

Реальные опубликованные отчёты

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).
ПолеSITC International Holdings Company LimitedWuXi Biologics (Cayman) Inc.Hyundai Engineering & Construction Co.,Ltd.
Named governance leadНе найденоНе найденоНе найдено
Role mandate dateНе найденоЧастичноЧастично
Targets and pay oversightНе найденоЧастичноЧастично
Board update frequencyЧастичноНе найденоЧастично
Strategy and risk roleНе найденоЧастичноЧастично
Skills review processНе найденоНе найденоНе найдено

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s2-6-a

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Guides that settle this question

GHG Protocol и IFRS S2: отчитывающаяся организация, организационные границы, доля участия, контроль, юрисдикционные методы, значения GWP и дезагрегация Scope 1 и Scope 2 →IFRS S1 и IFRS S2: ключевые различия и почему оба стандарта важны →IFRS S2 Scope 3: как оценить все 15 категорий и повысить качество данных →IFRS S2 для банков: финансируемые выбросы, кредитный риск и климатические показатели →

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