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。
As part of the International Sustainability Standard Board’s (ISSB) commitment to supporting jurisdictions advance their approaches towards the adoption or other use of ISSB Standards, the IFRS Foundation has today launched one key pillar of its Regulatory Implementation Programme—the Jurisdictional Roadmap Development Tool (Roadmap Tool).
The Roadmap Tool was unveiled at the first IFRS Foundation Implementation Partners Workshop held in London today, bringing together international bodies and financial institutions, multilateral development banks, national development agencies and the accounting networks. Implementation Partners play a key role in supporting and advising jurisdictions in developing their approaches towards the adoption or other use of ISSB Standards into regulatory frameworks.
This interactive tool develops the concepts set out in the Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards (Inaugural Jurisdictional Guide) into a practical application, to support jurisdictions and implementation partners as they navigate the policy considerations and key steps of planning and designing their roadmap for the adoption or other use of ISSB Standards.