This voluntary application guide is designed to help companies communicate their progress as they begin to apply IFRS S1 General Requirements for Disclosure of Sustainability-related …

In May 2024, the IFRS Foundation published the Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards (Guide). The Guide has been developed to promote globally …

To support companies, the IFRS Foundation has published Voluntarily applying ISSB Standards—A guide for preparers (Voluntary Application Guide). The guide aims to support …

2024年10月1日 · The International Sustainability Standards Board (ISSB) is transforming corporate reporting with a global baseline for sustainability-related financial disclosures. …

2024年9月29日 · 《自愿应用指南》强调，企业可以依据issb准则中的相称性原则和过渡性条款，结合自身能力和实际情况，逐步应用issb准则。 如果企业自愿应用了部分ISSB准则，则应 …

Supported by the ISSB™’s jurisdictional adoption guide, to date more than 30 jurisdictions have decided to use or are taking steps to introduce the standards into their legal or regulatory …

As part of its drive towards globally consistent, comparable and reliable sustainability reporting, the International Sustainability Standards Board (ISSB) has issued the first two IFRS ® …

2024年9月25日 · With many frameworks and standards now consolidated into the ISSB, the voluntary application guide helps companies navigate from their current reporting practices to …

2025年2月18日 · The ISSB’s goal is to create comprehensive sustainability disclosure standards that deliver consistent, comparable, and reliable information to investors and other …

The ISSB is an independent, global body responsible for developing and publishing environmental, social, and governance (ESG) disclosure standards.The ISSB's mission is to …