Sue Lloyd previews nature-related disclosure proposals at IFRS Foundation Conference

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。

ISSB Vice-Chair Sue Lloyd has shared insights into the ISSB’s nature-related disclosure proposals during her address to the IFRS Foundation Conference in London. The ISSB finalised its decision-making on the content of the proposals last week.

The ISSB is targeting October 2026 for publishing the proposals in an Exposure Draft. The ISSB has been developing the proposed Practice Statement, which is subject to the same due process as a Standard, to support companies provide nature-related disclosures to meet investor information needs building on the requirements in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information .

Sue shared some of the key decisions the ISSB made to develop its proposals including:

that the Practice Statement be used together with IFRS S1 and IFRS S2 Climate-related Disclosures ;

that the Practice Statement will be a tool that companies can choose to use when providing nature-related information to investors, although a jurisdiction could decide to require companies to use it; and