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 World Bank Group and the IFRS Foundation today announce their commitment to expand the coverage of their existing partnership to the adoption of sustainability standards in emerging markets and developing economies (EMDEs).
The commitment—announced during New York Climate Week—builds on the longstanding partnership between the World Bank Group and the IFRS Foundation that helped deliver the adoption of IFRS Accounting Standards in EMDEs globally.
The World Bank has also embarked on a multi-year roadmap aimed at aligning its climate and sustainability-related financial disclosures with the Standards of the International Sustainability Standard Board (ISSB), while considering the unique business models of the International Bank for Reconstruction and Development and the International Development Association.
World Bank Group President Ajay Banga said:
The World Bank Group and the IFRS Foundation have committed to expand the coverage of their existing Memorandums of Understanding to support the adoption of ISSB Standards in emerging markets and developing economies, with due attention to proportionality.