国际可持续准则理事会Sustainability2023年6月国际财务报告准则S1号IFRS®可持续披露准则可持续相关财务信息披露一般要求结论基础本出版物中所含内容并非提供任何建议，不应以此取代具有专业资质人士的服务。©IFRSFoundation202本结论基础与《国际财务报告准则S1号——可持续相关财务信息披露一般要求》（2023年6月发布，见单独分册），由国际可持续准则理事会（ISSB）发布。免责声明：在适用法律允许的范围内，ISSB和国际财务...
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).ItispublishedbytheInternationalSustainabilityStandardsB...
ED/2022/S2March2022ExposureDraftIFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardIllustrativeGuidanceon[Draft]IFRSS2Climate-relatedDisclosuresCommentstobereceivedby29July2022ExposureDraftIllustrativeGuidanceClimate-relatedDisclosuresCommentstobereceivedby29July2022ThisIllustrativeGuidanceaccompaniestheED/2022/S2Climate-relatedDisclosures(publishedMarch2022;seesepar...
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(publishe...
IllustrativeGuidanceon[Draft]IFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationCommentstobereceivedby29July2022ED/2022/S1March2022ExposureDraftIFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardExposureDraftIllustrativeGuidanceGeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationCommentstobereceivedby29July2022Th...
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可持续结论基础气候相关披露征求意见稿反馈意见收集截止于2022年7月29日ThisBasisforConclusionsaccompaniestheExposureDraftED/2022/S2Climate-relatedDisclosures(publishedMarch2022;seeseparatebooklet).Commentsneedtobereceivedby29July2022andshou...
ED/2022/S2March2022ExposureDraftIFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardBasisforConclusionson[Draft]IFRSS2Climate-relatedDisclosuresCommentstobereceivedby29July2022BasisforConclusionsonExposureDraftClimate-relatedDisclosuresCommentstobereceivedby29July2022ThisBasisforConclusionsaccompaniestheExposureDraftED/2022/S2Climate-relatedDisclosures(publishedMarch2...
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-relatedFinancialInformat...
BasisforConclusionson[Draft]IFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationCommentstobereceivedby29July2022ED/2022/S1March2022ExposureDraftIFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardBasisforConclusionsonExposureDraftGeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationCommentstobereceivedby29July2022Th...
GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationJune2023IFRSS1IFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardIFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationIFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationtogetherwithitsaccompanyingdocumentsisissuedbytheInternationalSu...
Climate-relatedDisclosuresJune2023IFRSS2IFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardIFRSS2Climate-relatedDisclosuresIFRSS2Climate-relatedDisclosurestogetherwithitsaccompanyingdocumentsisissuedbytheInternationalSustainabilityStandardsBoard(ISSB).Disclaimer:Totheextentpermittedbyapplicablelaw,theISSBandtheIFRSFoundation(Foundation)expresslydisclaimallliabilityho...
Climate-relatedDisclosuresJune2023IFRSS2IFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardIFRSS2Climate-relatedDisclosuresIFRSS2Climate-relatedDisclosurestogetherwithit...
GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationJune2023IFRSS1IFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardIFRSS1GeneralRequirementsfor...
