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 2024 IFRS Foundation Integrated Thinking and Reporting Conference —organised in partnership with the Italian Foundation for Business Reporting (O.I.B.R.) —took place on 18 October in Milan. The event convened stakeholders from around the world to discuss the value of integrated reporting, including how it supports the adoption of the International Sustainability Standards Board’s (ISSB) IFRS Sustainability Disclosure Standards (IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures ). More than 35 speakers from 15 countries shared insights on increasing the quality of integrated reporting and reinforcing its value. Here are six takeaways from these discussions on the future of integrated reporting.
High-quality integrated reports require high-quality content and result in comparable, decision-useful information for capital markets. IFRS S1 and IFRS S2 require companies to provide content that can strengthen the quality of integrated reports. A company that publishes an integrated report already informs its stakeholders about sustainability-related risks and opportunities and how it manages them to create value. These companies are well placed to apply IFRS S1 and IFRS S2, because the Standards build on concepts from the Integrated Reporting Framework . Information prepared using IFRS S1 and IFRS S2 provides greater specificity and enables comparability.