ISSB 发布首份全球可持续发展信息披露标准

The International Sustainability Standards Board (ISSB) has today issued its inaugural standards—IFRS S1 on General Requirements for Disclosure of Sustainability-related Financial Information; and IFRS S2 on Climate-related Disclosures
—ushering in a new era of sustainability-related disclosures in capital markets worldwide.

The Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions.

IFRS S1 provides a set of disclosure requirements designed to enable companies to communicate to investors about the sustainability-related risks and opportunities they face over the short, medium and long term. IFRS S2 sets out specific climate-related disclosures and is designed to be used with IFRS S1. 

Both fully incorporate the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), which is now part of the IFRS Foundation.