ISSB Standards
IFRS S1: Core content – ISSB Standards

ISSB Standards S1-44a: S1.43 to 44(a): Processes to identify, assess, prioritise and monitor sustainability-related risks

What does S1-44a require?

To let users understand these processes, their integration with overall risk management and the overall risk profile, the entity discloses the processes and related policies for sustainability-related risks, including the inputs and parameters (data sources, scope of operations covered); whether and how scenario analysis informs identification; how nature, likelihood and magnitude of effects are assessed (qualitative factors, quantitative thresholds, other criteria); whether and how they are prioritised against other risk types; how they are monitored; and whether and how the processes changed from the previous period.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ESRS (revised 2026) · 1 control

  • ESRS2-IRO-1 IRO-1 Process to identify and assess material impacts, risks and opportunities and material information

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in IFRS S1: Core content – ISSB Standards

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