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 International Sustainability Standards Board (ISSB) is delighted to welcome and support the International Organization of Securities Commission’s (IOSCO) launch of its Growth and Emerging Markets (GEM) Committee Network for Adoption or Other Use of ISSB Standards.
The announcement marks a significant step towards supporting the adoption or other use of the IFRS Sustainability Disclosure Standards (otherwise known as ISSB Standards) in jurisdictions represented in IOSCO's GEM Committee.
The initial cohort of members, representing 31 jurisdictions, accounts for the majority of emerging market jurisdictions' market capitalisation (90% of BRICS market capitalisation) and includes both jurisdictions that have already announced plans for adoption or other use of ISSB Standards as well as others at an earlier stage in their planning. Additional members are expected to join in the coming months.