2022年3月征求意见稿IFRS®可持续披露准则结论基础国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求[草案]反馈意见收集截止于2022年7月29日国际可持续准则理事会ED/2022/S1可持续结论基础可持续相关财务信息披露一般要求征求意见稿反馈意见收集截止于2022年7月29日ThisBasisforConclusionsaccompaniestheED/2022/S1ExposureDraftGeneralRequirementsforDisclosureofSustainability-relatedFinancialInformation(publishedMarch2022;seeseparatebooklet).ItispublishedbytheInternationalSustainabilityStandardsBoard(ISSB)forcommentonly.Commentsneedtobereceivedby29July2022andshouldbesubmittedbyemailtocommentletters@ifrs.orgoronlineathttps://www.ifrs.org/projects/open-for-comment/.Allcommentswillbeonthepublicrecordandpostedonourwebsiteatwww.ifrs.orgunlesstherespondentrequestsconfidentiality.Suchrequestswillnotnormallybegrantedunlesssupportedbyagoodreason,forexample,commercialconfidence.Pleaseseeourwebsitefordetailsonthispolicyandonhowweuseyourpersonaldata.Ifyouwouldliketorequestconfidentiality,pleasecontactusatcommentletters@ifrs.orgbeforesubmittingyourletter.Disclaimer:Totheextentpermittedbyapplicablelaw,theISSBandtheIFRSFoundation(Foundation)expresslydisclaimallliabilityhowsoeverarisingfromthispublicationoranytranslationthereofwhetherincontract,tortorotherwisetoanypersoninrespectofanyclaimsorlossesofanynatureincludingdirect,indirect,incidentalorconsequentialloss,punitivedamages,penaltiesorcosts.Informationcontainedinthispublicationdoesnotconstituteadviceandshouldnotbesubstitutedfortheservicesofanappropriatelyqualifiedprofessional.©2022IFRSFoundationAllrightsreserved.Reproductionanduserightsarestrictlylimited.PleasecontacttheFoundationforfurtherdetailsatpermissions@ifrs.org.CopiesofISSBpublicationsmaybeorderedfromtheFoundationbyemailingcustomerservices@ifrs.orgorvisitingourshopathttps://shop.ifrs.org.ThisSimplifiedChinesetranslationoftheBasisforConclusionsthataccompaniestheExposureDraftED/2022/S1ExposureDraftGeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationandrelatedmaterialcontainedinthispublicationhasnotbeenapprovedbytheReviewCommitteeappointedbytheIFRSFoundation.TheSimplifiedChinesetranslationisthecopyrightoftheIFRSFoundation.TheFoundationhastrademarksregisteredaroundtheworld(Marks)including‘IAS®’,‘IASB®’,theIASB®logo,‘IFRIC®’,‘IFRS®’,theIFRS®logo,‘IFRSforSMEs®’,theIFRSforSMEs®logo,‘InternationalAccountingStandards®’,‘InternationalFinancialReportingStandards®’,the‘HexagonDevice’,‘NIIF®’and‘SIC®’.FurtherdetailsoftheFoundation’sMarksareavailablefromtheFoundationonrequest.TheFoundationisanot-for-profitcorporationundertheGeneralCorporationLawoftheStateofDelaware,USAandoperatesinEnglandandWalesasanoverseascompany(Companynumber:FC023235)withitsprincipalofficeintheColumbusBuilding,7WestferryCircus,CanaryWharf,London,E144HD.结论基础可持续相关财务信息披露一般要求征求意见稿反馈意见收集截止于2022年7月29日本结论基础随附于《征求意见稿第ED/2022/S1号——可持续相关财务信息披露一般要求》（2022年3月发布；详见另一份文件）。本附录由国际可持续准则理事会发布，仅用于意见征询。征求意见期间截止于2022年7月29日，意见应通过邮件提交至以下地址commentletters@ifrs.org，或在线提交至：https://www.ifrs.org/projects/open-for-comment/。除非有特别的保密要求，否则所有反馈意见将会公开记录并公布于我们的网站www.ifrs.org。除非有合理理由，如商业机密，否则我们一般并不能保证...