IPSASB SRS：气候相关披露--征求意见稿 1

This Exposure Draft, Climate-Related Disclosures. Was developed and approved by the International Public Sector Accounting Standards Board. Its objective is to provide principles for an entity to disclose information in its general-purpose financial reports about climate-related risks and opportunities to its own operations and outcomes of its climate-related public policy programs that is useful to primary users for accountability and decisions making purposes. The draft is open to comments till February 28, 2025.