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。
Canada, Japan and Singapore are consulting on the introduction of sustainability-related disclosures in their respective regulatory frameworks through the adoption or other use of the IFRS Sustainability Disclosure Standards (ISSB Standards). Further jurisdictions—such as Australia and Malaysia—have recently closed similar consultations.
Jurisdictions including Brazil, Costa Rica, Sri Lanka, Nigeria and Turkey have already announced decisions to adopt or otherwise use the ISSB Standards.
ISSB Chair Emmanuel Faber said:
The Canadian Sustainability Standards Board (CSSB) has released its proposals for the first Canadian Sustainability Disclosure Standards. The proposed standards are based on the ISSB Standards with some brief extensions to transition reliefs.
The CSSB is proposing an effective date of January 2025, reflecting 'rising calls for globally consistent sustainability disclosure standards,' stating that a later effective date could leave demands for sustainability-related financial disclosure unmet for too long 'potentially affecting investment decisions and Canada’s attractiveness to foreign investors.'