國際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)（IFRS Foundation）近日發(fā)布新版指引文件，旨在協(xié)助企業(yè)依據(jù)國際可持續(xù)發(fā)展準(zhǔn)則理事會(huì)（ISSB）氣候相關(guān)準(zhǔn)則，披露氣候轉(zhuǎn)型相關(guān)信息及轉(zhuǎn)型計(jì)劃。

英文原文如下：

IFRS Publishes Guidance to Support Disclosure of Climate Transition Plans

The IFRS Foundation announced the release of a new guidance document, aimed at supporting companies beginning reporting using the International Sustainability Standards Board’s (ISSB) climate-related standard to disclose information on their climate-related transition, and on their transition plans.