IFRS · ISSB
Governance
from board oversight to documentary evidence
Structure board oversight, responsibility delegation, and internal controls required by IFRS S1 and S2 for sustainability disclosure.
IFRS S1 requires disclosing how governance oversees sustainability risks and opportunities. IFRS S2 details board oversight of climate.
The standards require the company to describe who is responsible for oversight, how information reaches the board, how frequently, and in what format. This includes committees, delegations of authority, and decision-making processes.
In practice, this means every disclosure decision needs to be linked to a responsible party, a date, and evidence — not just as narrative, but as a verifiable record.
Enverium records the chain of oversight, delegation, and approval for each disclosure item — from the board to the operational team.
Board Oversight
Record governance structure, responsible committees, reporting frequency, and the format of information presented to the board on sustainability risks and opportunities.
Responsibility Delegation
Define who is responsible for each disclosure block — from data collection to final approval — with deadlines and decision trails.
Management Reporting
Generate consolidated views for the board, management, and committees — with status of each disclosure item, pending actions, and recorded decisions.
Governance controls in the platform
- 01 Governance structure registry with committees, roles, and responsibilities.
- 02 Multi-level approval workflow — from operational teams to the board.
- 03 Complete history of decisions, changes, and justifications for each disclosure item.
- 04 Link between governance decisions and supporting documentary evidence.
- 05 Automatic alerts for pending approvals and regulatory deadlines.
- 06 Consolidated progress view for the board and audit committee.
Structure your disclosure governance
Talk to our specialists about how to organise oversight and controls for IFRS ISSB.