一項(xiàng)針對(duì)大中型公司引入強(qiáng)制性氣候報(bào)告的法案8月22日在澳大利亞參議院獲得通過(guò)，標(biāo)志著該國(guó)在建立新的氣候風(fēng)險(xiǎn)披露框架方面邁出了重要一步。新擬議法案于今年早些時(shí)候推出，將引入與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)（IFRS Foundation）國(guó)際可持續(xù)性標(biāo)準(zhǔn)委員會(huì)（ISSB）最近發(fā)布的標(biāo)準(zhǔn)大致一致的氣候相關(guān)報(bào)告要求，包括披露與氣候相關(guān)的風(fēng)險(xiǎn)和機(jī)遇，以及整個(gè)價(jià)值鏈中的溫室氣體排放情況。
英文原文如下：
Australian Senate today, marking a major step towards the establishment of a new climate risk disclosure framework in the country.
Launched earlier this year, the new proposed legislation would introduce climate-related reporting requirements broadly in line with the recently-released standards by the IFRS Foundation’s International Sustainability Standards Board (ISSB), including disclosures on climate-related risks and opportunities, and on greenhouse gas emissions across the value chain.
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