国际财务报告准则》S2 草案 《国际财务报告准则》S2 气候相关披露

The objective of the Exposure Draft is to require an entity to provide information about its exposure to climate-related risks and opportunities. This information, along with other information provided as part of an entity's general purpose financial reporting, will assist users of the information in assessing the entity’s future cash flows, including their amounts, timing and certainty, over the short, medium and long term.