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 has today published a webcast highlighting the importance of industry-specific disclosures to investors, as well as educational material designed to help companies using the SASB Standards to meet the requirements in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information .
In the webcast, Elizabeth Seeger, ISSB member; Richard Manley, Chief Sustainability Officer for CPP Investments and Chair of the ISSB Investor Advisory Group; and Takeo Omori, Head of Stewardship Group at Asset Management One discuss key reasons why investors use industry-specific information in their analysis and decision-making, and why industry-specific requirements are an important feature of the ISSB Standards.
Watch the webcast and hear first-hand the perspectives of global investors on industry-based disclosures.
IFRS S1 requires a company to disclose material information about all sustainability-related risks and opportunities that could reasonably be expected to affect the company’s cash flows, its access to finance or cost of capital over the short, medium or long term.