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 has published two new webcasts to help explain the International Sustainability Standards Board’s (ISSB) disclosure requirements related to the current and anticipated effects of sustainability-related risks and opportunities on a company’s financial position, financial performance and cash flows.
In the webcasts, ISSB Vice-Chair Sue Lloyd and ISSB Technical Staff Member Gabriel Benedict explain how, through the requirements, companies can provide useful information about the effects of sustainability-related risks and opportunities, including their strategy for managing them.
Through disclosing current and anticipated financial effects, companies can explain to investors the relationship and connection between sustainability-related disclosures and the financial statements.
Furthermore, Sue and Gabriel explain the interactions with the financial statements and help illustrate the disclosure requirements by walking through practical examples, including from the ISSB Standards and related materials.