以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
Episode five of our webinar series ‘Perspectives on sustainability disclosure’ summarises developments and considerations as companies prepare for assurance of sustainability disclosures. ISSB Standards are designed so that information disclosed can be assured, which increases investors’ confidence that they can rely on the information companies provide by applying ISSB Standards.
Join ISSB experts and guests as we discuss:
the state of play in sustainability assurance and other available verification options worldwide;
the International Auditing and Assurance Standards Board (IAASB)’s new standard for sustainability assurance, ISSA 5000;
how consideration of assurance influenced the ISSB Standards;
similarities and differences between the assurance of financial statements and that of sustainability-related financial information, focusing on GHG emissions;
common challenges preparers face when selecting assurance options and considerations for limited versus reasonable assurance; and
版本与出处
- Join us for the fifth episode of the IFRS Sustainability webinar series ‘Perspectives on sustainability disclosure’