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英國發(fā)布擬議《可持續(xù)發(fā)展與氣候相關(guān)披露準(zhǔn)則》

2025-6-26 17:14 來源: ESG Today

英國政府近日宣布,基于國際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(IFRS Foundation)下屬國際可持續(xù)發(fā)展準(zhǔn)則理事會(ISSB)制定的可持續(xù)發(fā)展及氣候相關(guān)準(zhǔn)則,正式推出新版《英國可持續(xù)發(fā)展報(bào)告準(zhǔn)則》(UK SRS)征求意見稿。該準(zhǔn)則旨在構(gòu)建一個為金融市場提供可持續(xù)發(fā)展相關(guān)財(cái)務(wù)信息的披露框架基礎(chǔ)。

英文原文如下:
UK Releases Proposed Sustainability and Climate Reporting Standards
The UK government announced today the release of exposure drafts of new UK Sustainability Reporting Standards (UK SRS), based on the sustainability and climate-related standards developed by the IFRS Foundation’s International Sustainability Standards Board (ISSB), aimed at forming the basis of a framework to deliver sustainability-related financial information to the financial markets.

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