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IFRS S2: Climate-related Disclosures·Paragraph 6(b)

Management’s role in climate-related governance

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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.

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Опубликованный паспорт

Последняя проверка 2026-07-30
RK Проверил Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Учебные материалы LRA · Не выпущено и не одобрено IFRS Foundation

Стандарт

IFRS S2: Climate-related Disclosures

Paragraph 6(b) · Issued 2023 · Effective from 1 January 2024

Вступает в силу

2024-01-01

Официальный источник: Открыть ↗

Последняя проверка

2026-07-30

Учебные материалы LRA · Не выпущено и не одобрено IFRS Foundation

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Суть раскрытия

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.

This disclosure requires the entity to explain management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities.

The entity states whether that role is delegated to a specific management-level position or management-level committee and, if so, explains how oversight is exercised over that position or committee. It also states whether management uses controls and procedures to support climate oversight and, if so, explains how those controls and procedures are integrated with other internal functions.

The disclosure should describe the entity’s actual management arrangements. It should not be replaced by a description of the sustainability-reporting workflow, data collection controls or pre-publication review process.

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

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
Management’s role Describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities. Current approved records and review evidence supporting management’s role. Sustainability reporting / relevant process owner
Delegation and oversight State whether the role is delegated to a specific management-level position or management-level committee. If it is delegated, identify that position or committee and explain how oversight is exercised over it. Current approved records and review evidence supporting delegation and oversight. Sustainability reporting / relevant process owner
Management controls and procedures State whether management uses controls and procedures to support the oversight of climate-related risks and opportunities and describe those controls and procedures where applicable. Current approved records and review evidence supporting management controls and procedures. Sustainability reporting / relevant process owner
Integration with other internal functions If management uses such controls and procedures, explain how they are integrated with other relevant internal functions. Current approved records and review evidence supporting integration with other internal functions. Sustainability reporting / relevant process owner
＋ Показать подпункты s2-6-b (рабочий чек-лист LRA)

Как это подготовить

Identify management’s actual role in monitoring, managing and overseeing climate-related risks and opportunities.
Determine whether the role is delegated to a specific management-level position or management-level committee.
If delegation exists, identify the position or committee and document how oversight is exercised over it.
Determine whether management uses controls and procedures to support climate oversight and describe those arrangements.
Where such controls and procedures are used, document how they are integrated with other relevant internal functions.
Separate the management role from governance-body oversight under IFRS S2.6(a), the overall risk management integration requirement under IFRS S2.25(c), and controls used only to prepare the sustainability disclosure.
Gather current role descriptions, committee terms, delegation records, process documents, meeting papers and operating evidence.
Where climate and other sustainability governance is integrated, apply IFRS S2.7 to avoid unnecessary duplication.
Check the final disclosure directly against IFRS S2.6(b)(i)–(ii).

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 documentation for [reporting period] showing: management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities; whether the role is delegated to a specific management-level position or management-level committee and, if so, the identity and responsibilities of that position or committee; how oversight is exercised over the delegated position or committee; whether management uses controls and procedures to support climate oversight and, if so, what those controls and procedures are; and how those controls and procedures are integrated with other relevant internal functions. Please attach the relevant organisation charts, role descriptions, committee terms, delegation documents, process maps, control documentation, meeting papers and evidence showing that the arrangements operated during the reporting period.

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 documentation for [reporting period] showing: management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities; whether the role is delegated to a specific management-level position or management-level committee and, if so, the identity and responsibilities of that position or committee; how oversight is exercised over the delegated position or committee; whether management uses controls and procedures to support climate oversight and, if so, what those controls and procedures are; and how those controls and procedures are integrated with other relevant internal functions. Please attach the relevant organisation charts, role descriptions, committee terms, delegation documents, process maps, control documentation, meeting papers and evidence showing that the arrangements operated during the reporting period.

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

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Примечание о методике

Describe management’s role in the governance processes, controls and procedures used to monitor, manage and oversee climate-related risks and opportunities. State whether the role is delegated to a specific management-level position or management-level committee and, if so, identify it and explain how oversight is exercised over it. State whether management uses controls and procedures to support climate oversight and, if so, describe how they are integrated with other relevant internal functions. How to prepare it

Примечание о контексте

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

Центр загрузок

Инструменты и формы для подготовки

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
The disclosure addresses management’s role accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses delegation and oversight accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses management controls and procedures accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.
The disclosure addresses integration with other internal functions accurately and completely.The published response does not support this human-reviewed assurance check.Trace the statement to current approved records and the official IFRS source.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

The disclosure describes the climate-reporting workflow rather than management’s role in climate governance.
A board or board committee is incorrectly identified as a management-level committee.
A sustainability manager or data owner is named without establishing that the role is management-level.
The disclosure assumes that management’s role is delegated but does not state whether delegation actually exists.
A delegated position or committee is identified, but the disclosure does not explain how oversight is exercised over it.
A reporting or data-control procedure is presented as though it were a control supporting climate oversight.
Management controls and procedures are described, but their integration with other relevant internal functions is not explained.
Finance, risk, audit and operations are merely listed without explaining how controls and procedures are integrated with them.
Internal audit’s independent assurance role is incorrectly described as management ownership of a control.
Integration into overall risk management under IFRS S2.25(c) is treated as a substitute for internal-function integration under IFRS S2.6(b)(ii).
Governance-body oversight under paragraph 6(a) and management’s role under paragraph 6(b) are merged into one unclear description.
The disclosure explains management’s role in setting targets even though it does not address the actual elements required by paragraph 6(b).
A generic statement that management oversees climate matters is provided without delegation, oversight or control information.
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Dr Ross Kurinko

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Ссылки на стандарты

Соответствующие требования IFRS / ISSB и смежные раскрытия

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IFRS / ISSB

s2-6-b

в составе IFRS S2: Climate-related Disclosures

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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 →

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