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 eleventh episode in the Perspectives on Sustainability Disclosure series will explore how companies are communicating climate-related targets and transition plans to meet evolving expectations from investors and regulators.
The session will draw on key messages from the newly published IFRS Foundation educational material , Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2 (published on 23 June 2025).
With a growing emphasis in the market on the credibility, transparency and consistency of climate-related disclosures, companies are increasingly formalising their transition plans and disclosing how they align targets with broader corporate objectives. This session will bring together experts with various perspectives to discuss how companies are using information about climate-related transition plans to navigate change, demonstrate accountability and communicate future ambition to investors.
版本与出处
- Sign up for episode 11 of the ‘Perspectives on sustainability disclosure’ webinar series