Initiative to facilitate the role of ISSB Standards as a global passport announced at IFRS Sustainability Symposium

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’s (ISSB) Symposium convened today in London, gathering delegates from over 45 jurisdictions to focus on the implementation of ISSB Standards.

In his keynote, ISSB Chair Emmanuel Faber announced the significant expansion of the Jurisdictional Working Group. This initiative will facilitate multilateral discussions among regulators on how ISSB Standards can serve as a global passport, benefiting capital markets worldwide and addressing emerging cross-border issues.

As jurisdictions introduce sustainability-related disclosure requirements there is a need to address potential fragmentation. The introduction of passporting provisions, so that jurisdictions accept reports prepared in accordance with the ISSB Standards as issued by the ISSB—accommodating jurisdiction-specific conditions as needed—will help lower costs for preparers and reduce frictions in the system to deliver efficiencies and comparable information for capital markets and preparers.