EFRAG 连接性项目：不同年度报告章节的连接性考虑因素和边界（初步文件）

This is an initial paper of EFRAG’s project on connectivity between financial reporting and sustainability reporting (EFRAG connectivity project), which is part of EFRAG’s proactive research workplan. The purpose of the initial paper is to raise awareness of the articulation and conceptual foundations of the notion of connectivity as primarily reflected in the ESRS’ and ISSB Standards’ connectivity/connection requirements and of the boundaries of different Annual Report sections. Another objective is to highlight the pivotal role of connectivity in ensuring the coherence and complementarity of the information across the Annual Report. The content of this paper will be incorporated into a Discussion Paper being developed, which will also have practical illustrations of connectivity. Once finalized, the Discussion Paper will be issued for public consultation.