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 Q1 2026 episode of the Implementation Insights podcast from the International Sustainability Standards Board (ISSB) is now available.
ISSB Vice-Chair Sue Lloyd joins ISSB Technical Staff Greg Bartholomew and Sara Macferran:
to discuss some of the resources available to support companies applying ISSB Standards; and
to outline ways in which the ISSB is working to support implementation.
Materials covered include:
Sustainability-related risks and opportunities and the disclosure of material information educational material and webcast series ;
Proportionality mechanisms in ISSB Standards factsheet and webcast series ;
Applying IFRS S1 when Reporting Only Climate-related Disclosures in Accordance with IFRS S2 ;
Greenhouse Gas Emissions Disclosure Requirements Applying IFRS S2 Climate-related Disclosures ;
Disclosing Information about an Entity’s Climate-related Transition, including Information about Transition Plans, in Accordance with IFRS S2 ;