The Trustees of the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) on 3 November 2021 at COP26 in Glasgow, following strong market …

The purpose of the ISSB is to empower capital market participants with the right information to support better economic and investment decision-making. The ISSB uses a transparent, …

2024年6月24日 · At the IFRS Foundation Conference coinciding with London Climate Action Week, ISSB Chair Emmanuel Faber announced further harmonisation of the sustainability …

IOSCO has concluded that the ISSB Standards are appropriate for the purpose of helping globally integrated financial markets accurately assess relevant sustainability risks and opportunities. It …

首批两份国际财务报告可持续披露准则（IFRS ® Sustainability Disclosure Standards） 1 的发布，是国际可持续准则理事会（International Sustainability Standards Board，简称“ISSB”）实 …

On June 26, 2023, the International Sustainability Standards Board (ISSB) released its first two standards for sustainability disclosures, which are designed to facilitate the disclosure of …

The launch of ISSB’s first two standards—IFRS S1 and IFRS S2— in June 2023, ushered in a new era of sustainability-related disclosures in capital markets. The focus now is on supporting …

2024年4月3日 · What is the ISSB? The International Sustainability Standards Board (ISSB) is a standard-setting body that creates and develops sustainability-related financial reporting …

In March 2022, the International Sustainability Standards Board (ISSB) published Exposure Draft IFRS S2 Climate-related Disclosures, integrating and building on the recommendations of the …

issb工作人员指出，就《一般要求（征求意见稿）（以下简称“s1”）》中规定企业披露气候变化相关机遇的要求收到了部分市场参与方的反馈，指出存在一种担忧，即：因披露相关的商业敏感 …