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 IFRS Foundation has released new e-learning modules accessible through the IFRS Sustainability Knowledge Hub to support companies in getting started with understanding the Standards issued by the International Sustainability Standards Board (ISSB)—Introduction to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures .
The four self-paced modules include a mixture of written and visual content and interactive knowledge checks, designed to build foundational knowledge of ISSB Standards. The modules are:
Introduction to the IFRS Sustainability Disclosure Standards;
Introduction to IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information ;
Introduction to IFRS S2 Climate-related Disclosures ; and
Integrated sustainability disclosures and organisational considerations.
At the end of each module, users have the option to sit a short, multiple-choice assessment to receive a certificate of completion.