国际可持续准则理事会
Sustainability
2023年6月
国际财务报告准则S1号
IFRS
®可持续披露准则
可持续相关财务信息披露一般要求结论基础
本出版物中所含内容并非提供任何建议,不应以此取代具有专业资质人士的
服务。
© IFRS Foundation 202
本结论基础与《国际财务报告准则S1号——可持续相关财务信息披露一般要
求》(2023年6月发布,见单独分册),由国际可持续准则理事会(ISSB)
发布。
免责声明:在适用法律允许的范围内,ISSB和国际财务报告准则基金会(“
基金会”)不对任何人因为本出版物或任何与之相关的翻译所导致的损失(
无论是因合同、侵权或其他方式导致的任何性质的索赔或损失,包括直接、
间接、附带或结果性损失、惩罚性赔偿、处罚或费用)承担任何责任。
3
本出版物的复制与使用权受到严格限制,仅限于个人非商业目的,例如企业
披露。
版权所有
在得到书面同意前,本出版物不允许用于其他用途,包括但不限于报告软件、
投资分析、数据服务以及产品开发等。如需了解更多详情,请联系国际财务
报告准则基金会(sustainability_licensing@ifrs.org)。
。
国际财务报告准则基金会在全球拥有多个注册商标(“商标”),包括
“IAS®”、“IASB®”、IASB®标识、“IFRIC®”、“IFRS®”、IFRS®标识、
“IFRS for SMEs®”、IFRS for SMEs®标识、“International Accounting
Standards®” 、“International Financial Reporting Standards®” 、
“Hexagon Device”、“NIIF®”、“SIC®”和“SASB®”。关于商标的更多详
情,可以向国际财务报告准则基金会申请提供
本出版物中包含的简体中文版《国际财务报告准则S1号——可持续相关财务
信息披露一般要求》及其随附文件已获国际财务报告准则基金会指定的审查
委员会批准。该简体中文译本由中国会计准则委员会经国际财务报告准则基
金会许可出版。该简体中文译本的版权归国际财务报告准则基金会所有。
。
国际财务报告准则基金会是按照美国特拉华州《普通公司法》成立的非营利
性公司,总部设在英格兰与威尔士并在该地以海外分公司运营(公司号码:
FC023235 ),办公地址:Columbus Building, 7 Westferry Circus,
Canary Wharf, London E14 4HD。
© IFRS Foundation
The Foundation has trade marks registered around the world (Marks)
including ‘IAS®’, ‘IASB®’, the IASB® logo, ‘IFRIC®’, ‘IFRS®’, the IFRS
This Basis for Conclusions accompanies IFRS S1 General Requirements for
Disclosure of Sustainability-related Financial Information (published June
2023; see separate booklet) and is issued by the International Sustainabili
-ty Standards Board (ISSB).
Disclaimer: To the extent permitted by applicable law, the ISSB and
the
IFRS
Foundation
(Foundation)
expressly
disclaim
all
liability
howsoever arising from this publication or any translation thereof
whether in contract, tort or otherwise to any person in respect of any
claims or losses of any nature including direct, indirect, incidental or
consequential loss, punitive damages, penalties or costs.
Information contained in this publication does not constitute advice and
should not be substituted for the services of an appropriately qualified
professional.
© IFRS Foundation 2023
Reproduction and
use rights
are
strictly limited to
personal
non-
commercial use, such as corporate disclosure.
Any other use, such as – but not limited to – reporting software,
investment analysis, data services and product development is not
permitted without written consent. Please contact the Foundation for
further details at sustainability_licensing@ifrs.org.
All rights reserved.
This Simplified Chinese translation of the IFRS S1 General Requirements
for Disclosure of Sustainability-related Financial Information has been
approved by a Review Committee appointed by the IFRS Foundation.
The Simplified Chinese translation is published by China Accounting
Standards Committee with the permission of the IFRS Foundation. The
Simplified Chinese translation is the copyright of the IFRS Foundation.
®
logo,
‘IFRS
for
SMEs®’,
the
IFRS
for
SMEs®
logo,
‘International
Accounting Standards®’, ‘International Financial Reporting Standards®’,
the ‘Hexagon Device’, ‘NIIF®’, ‘SIC®’ and ‘SASB®’. Further details of the
Foundation’s Marks are available from the Foundation on request.
The
Foundation
is
a
not-for-profit
corporation
under
the
General
Corporation Law of the State of Delaware, USA and operates in England
and Wales as an overseas company (Company number: FC023235) with
its principal office in the Columbus Building, 7 Westferry Circus, Canary
Wharf, London, E14 4HD.
国际财务报告准则S1 号中文翻译审核专家组
名单
组
长:舒惠好
财政部会计司司长
组
员:王
东
财政部会计司副司长
张
娟
财政部会计准则委员会副主任
黄世忠
厦门国家会计学院原院长、教授
王鹏程
北京工商大学教授
金以文
普华永道中天会计师事务所合伙人
孙
玫
安永华明会计师事务所合伙人
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