Last updated: 02.21.2024
Model Structure of Annual Report

The table below outlines the main content elements of a model annual report, structured around a company’s strategy, governance, risk management, and performance.

 The model structure is aligned with the main recommendations of the governance, strategy, risk management (impact, risk, and opportunity management), and metrics and targets pillars of the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-Related Disclosures and European Sustainability Reporting Standards and will help your company prepare to disclose under the new standards.

Strategy: Strategy Overview, Strategic Context (Business Model, External Business Environment, Stakeholder engagement), Strategic Implementation and Risk Management (Strategic Objectives, Key Performance Indicators and Targets, Risk Management, Management of Material Sustainability Issues), Climate Disclosure (Climate Disclosure – Strategy, Climate Disclosure – Risk Management)
Governance: Leadership, Culture and Commitment To Sustainability, Governing
Bodies, Control Environment, Treatment Of Minority Shareholders, Governance Of Stakeholder Engagement, Climate Governance
Performance, Metrics and Targets: Performance Overview, Financial Statements, Sustainability Performance, Financial Audit And Sustainability Assurance, Climate Disclosure