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 ISSB Update , summarising the April 2024 International Sustainability Standards Board (ISSB) meeting, is now available. You can also listen to Chair Emmanuel Faber and Vice-Chair Sue Lloyd in the latest episode of the ISSB podcast .
In the podcast, Emmanuel and Sue speak about recent activities including Emmanuel’s recent trip to Africa , the April 2024 IFRS Advisory Council meeting in London and the April 2024 International Forum of Accounting Standard Setters meeting in Seoul, South Korea.
They also discuss this month’s board meeting in Frankfurt, where the ISSB finalised its decisions on its next two-year work plan. The ISSB discussed and agreed to commence two new projects to research disclosure about risks and opportunities associated with:
biodiversity, ecosystems and ecosystem services; and
human capital.
Finally, they look ahead to what’s next, including the publication of new educational material on current and anticipated financial effects, the launch of the IFRS Sustainability Disclosure Taxonomy and the forthcoming joint educational material with EFRAG on interoperability.