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。
Disclosures on an entity’s plans to address any targets it has in place to transition to a lower-carbon economy—often called transition plans—are a growing proportion of corporate climate-related disclosures.
IFRS S2 Climate-related Disclosures requires that information be disclosed if an entity has such a plan. To reduce fragmentation and the related cost and complexity for preparers seeking to comply with transition plan disclosure requirements, the IFRS Foundation is developing a guidance document to support application of these requirements. This guidance document will build on the disclosure-specific materials authored by the Transition Plan Taskforce (TPT) for which the IFRS Foundation is now responsible and are now housed on the IFRS Sustainability Knowledge Hub (TPT materials) .
The guidance document will aim to tailor the TPT materials to ensure global applicability and to deliver full compatibility with the ISSB global baseline and IFRS S2’s focus on disclosures of the climate-related risks and opportunities affecting an entity’s prospects, to meet the needs of investors and the capital markets.