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。
The IFRS Foundation has published a new guide, Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2 , which aims to help companies understand how to report only climate-related information when applicable using International Sustainability Standards Board (ISSB) Standards.
The publication of this guide is part of the ISSB’s commitment to supporting the implementation of ISSB Standards, helping companies to prepare information and helping investors to receive decision-useful information.
When the ISSB was developing IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures , investors said they urgently needed climate-related information to inform decision making, and some stakeholders expressed concerns about data availability and companies’ readiness to provide information about other sustainability-related risks and opportunities.