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 today published a new guidance document Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2 as part of its commitment to supporting the implementation of IFRS Sustainability Disclosure Standards (ISSB Standards) . The document builds on disclosure-specific material developed by the Transition Plan Taskforce (TPT) , for which the IFRS Foundation took responsibility in 2024.
The guidance:
supports entities applying IFRS S2 Climate-related Disclosures ;
is designed to enable entities to provide high-quality information about their climate-related transition when applying IFRS S2; and
covers disclosures about any ‘transition plan’ an entity has, including both mitigation and adaptation efforts.
Sue Lloyd, International Sustainability Standards Board (ISSB) Vice-Chair, said:
Although IFRS S2 does not require an entity to have a transition plan, it does require an entity to provide material information about the sustainability-related risks and opportunities that could reasonably be expected to affect its prospects. This includes information about its climate-related transition because it relates to how the entity mitigates and adapts to climate-related transition and physical risks.