國際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)的國際可持續(xù)性標(biāo)準(zhǔn)委員會(huì)（ISSB）今天宣布正式啟動(dòng)其新的全球可持續(xù)性和氣候披露標(biāo)準(zhǔn)，預(yù)計(jì)將成為世界各地監(jiān)管機(jī)構(gòu)新出的可持續(xù)性報(bào)告要求的基礎(chǔ)，標(biāo)志著朝著將可持續(xù)性報(bào)告納入更廣泛的財(cái)務(wù)報(bào)告進(jìn)程邁出了重要一步。
英文原文如下：
IFRS Releases Global Sustainability and Climate Reporting Standards
The IFRS Foundation’s International Sustainability Standards Board (ISSB) announced today the official launch of its new global sustainability and climate disclosure standards, expected to form the basis for emerging sustainability reporting requirements by regulators around the world, and marking a major step towards the integration of sustainability reporting into the broader financial reporting process.
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