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 produced a new webcast that discusses the International Sustainability Standards Board’s (ISSB) two-year work plan and explores recent developments in strategic relationships that further harmonise the sustainability reporting landscape.
Having analysed feedback on the Request for Information Consultation on Agenda Priorities , the ISSB in June 2024 published a Feedback Statement summarising the activities within its 2024–2026 work plan.
The webcast, featuring ISSB Vice-Chair Sue Lloyd and ISSB Member Michael Jantzi, examines the details of the Feedback Statement and the ISSB’s activities. These activities include:
supporting implementation of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures , the ISSB’s highest-priority activity;
enhancing the SASB Standards ;
beginning new research and standard-setting projects about risks and opportunities related to biodiversity, ecosystems and ecosystem services and human capital ;
版本与出处
- Webcast: Overview of the ISSB’s two-year work plan