Using ISSB Standards with the revised Management Commentary Practice Statement

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 ISSB welcomes the issuance of the IASB’s revised Management Commentary Practice Statement (Practice Statement). The Practice Statement is an important tool to support connected reporting. The Practice Statement will facilitate better connections between financial statements and sustainability-related financial disclosures. This is an important example of connectivity in the work of the IASB and the ISSB.

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information requires sustainability-related financial disclosures to be provided in a company’s general purpose financial report. However, it does not specify a particular location within that report—this enables a company to provide sustainability‑related financial disclosures prepared in accordance with ISSB Standards within management commentary.

ISSB Standards and the Practice Statement work well together. They both focus on meeting the information needs of primary users, share aligned conceptual foundations (that build on concepts from the Integrated Reporting Framework ) and specify complementary requirements.