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 International Sustainability Standards Board (ISSB) is asking for feedback on its proposals for nature-related disclosures until 19 February 2027.
The proposals have been developed to help companies provide material information to investors about nature-related risks and opportunities, including material information about how their dependencies and impacts on nature give rise to those risks and opportunities.
Companies applying the ISSB’s foundational Standard, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information , are already required to disclose material information about their sustainability-related risks and opportunities that could affect their prospects, which include those related to nature. The focus of the ISSB’s nature-related disclosures project is to provide more detail on how companies can provide this information, improving the quality and comparability of nature-related financial information globally.