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 is seeking members to join the IFRS Sustainability Reference Group (SRG) from 2024.
The purpose of the SRG is to provide technical input to the International Sustainability Standards Board (ISSB) members and staff for research and standard-setting projects.
The IFRS Foundation intends to include a mix of geographic and industry coverage across SRG membership. Members will be selected based on their professional expertise and their practical, direct experience in preparing or using sustainability disclosures and/or general purpose financial reports. Members are appointed in their individual capacity.
Most engagement with the SRG will be undertaken virtually by the ISSB staff on an ad-hoc basis through bilateral meetings or through meetings with a small group of SRG members selected based on the topic for discussion. The full membership of the SRG will be invited to a quarterly webcast meeting to share an update on the ISSB’s activities. Members shall serve on a voluntary, unpaid basis.