IFRS Foundation publishes educational material about using ISSB Industry-based Guidance when applying ISSB Standards

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 today published educational material to help companies understand the role of the ISSB industry-based guidance—which collectively refers to the SASB Standards and the Industry-based Guidance on Implementing IFRS S2 —when applying IFRS Sustainability Disclosure Standards (ISSB Standards).

ISSB industry-based guidance is a useful resource for companies applying ISSB Standards, as it sets out disclosure topics and metrics that are typically applicable for companies with business models associated with specific industries.

The educational material explains:

requirements in ISSB Standards that companies ‘shall refer to and consider the applicability of’ the ISSB industry-based guidance;

considerations related to applying the ISSB industry-based guidance; and

disclosure requirements about how a company has used the ISSB industry-based guidance.

The publication of this educational material is part of the ISSB’s commitment to supporting the implementation of ISSB Standards and is intended to help companies understand how the ISSB industry-based guidance can be used when applying ISSB Standards.