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2号——气候相关披露[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/S2可持续征求意见稿说明指引气候相关披露反馈意见收集截止至2022年7月29日ThisIllustrativeGuidanceaccompaniestheED/2022/S2Climate-relatedDisclosures(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/S2Climate-relatedDisclosuresandrelatedmaterialcontainedinthispublicationhasnotbeenapprovedbytheReviewCommitteeappointedbytheIFRSFoundation.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气候相关披露反馈意见收集截止至2022年7月29日本说明指引随附于《征求意见稿第ED/2022/S2号——气候相关披露》（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：http://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，查看更多这方面的细则并了解我们如何使用您的个人信息。如果有保密要求，请在提交反馈意见前通过commentletters@ifrs.org联系我们。免责声明：在适用法律允许范围内，国际可持续准则...