2022年3月征求意见稿IFRS®可持续披露准则说明指引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可持续征求意见稿说明指引可持续相关财务信息披露一般要求反馈意见收集截止至2022年7月29日ThisIllustrativeGuidanceaccompaniestheED/2022/S1GeneralRequirementsforDisclosureofSustainability-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.ThisSimplifiedChinesetranslationoftheIllustrativeGuidancethataccompaniestheExposureDraftED/2022/S1GeneralRequirementsforDisclosureofSustainability-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.征求意见稿说明指引可持续相关财务信息披露一般要求反馈意见收集截止至2022年7月29日本说明指引随附于《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；见另一份刊物）。本指引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/。除非反馈意见者要求保密，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，如商业秘密，否则我们一般并不能保证这类保密要求。请登录我们的网站，查...