【行业报告】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_市场营销策划_202.docx

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1、KIFRSSiJRtainahi1ityJune2023IFRSS1IFRS-SIJStainabiIityDiSC1oSUreStar1dardGenera1RequirementsforDisc1osureofSustainabi1ity-re1atedFinancia1InformationInternationa1Sustainabi1ityStandardsBoardIFRSS1Genera1RequirementsforDisc1osureofSustainabi1ity-re1atedFinancia1InformationIFRSS1Genera1Requirementsfor

2、Disc1osureofSustainabi1ity-re1atedFinancia1InformationtogetherwithitsaccompanyingdocumentsisissuedbytheInternationa1Sustainabi1ityStandardsBoard(ISSB).Disc1aimer:Totheextentpermittedbyapp1icab1e1aw,theISSBandtheIFRSFoundation(Foundation)express1yd运CIaima111iabi1ityhowsoeverarisingfromth运pub1icationo

3、ranytrans1ationthereofwhetherincontract,tortorotherwisetoanypersoninrespectofanyc1aimsor1ossesofanynatureinc1udingdirect,indirect,incidenta1orconsequentia11oss,punitivedamages,pena1tiesorcosts.Informationntainedinthispub1icationdoesnotconstituteadviceandshou1dnotbesubstitutedfortheservicesofanapprop

4、riate1yqua1ifiedprofessiona1.IFRSFoundation2023Reproductionanduserightsarcstrict1y1imitedtopersona1non-commcrcia1use,suchascorporatedisc1osure.Anyotheruse,suchasbutnot1imitedtoreportingsoftware,investmentana1ysis,dataservicesandproductdeve1opmentisnotpermittedwithoutwrittenconsent.P1easentacttheFoun

5、dationforfurtherdetai1satSustainabi1ity_1icensingifrs.org.A11rightsreserved.HFRSTheFoundationhastrademarksregisteredaroundthewor1d(Marks)inc1udingIAS*,IASBr*,theIASBK1ogo,IFRIC瞑J1FRS,theIFRS1ogo,IFRSforSMEstheIFRSforSMEs1ogo,Internationa1AccountingStandardstx,Internationa1Financia1ReportingStandards

6、*,theHexagonDeviCe,NF吟SICrandSASBr.Furtherdetai1softheFoundationsMarksareavai1ab1efromtheFoundationonrequest.TheFoundationisanot-for-profitrporationundertheGenera1Corporation1awoftheStateofDe1aware,USAandoperatesinEng1andandWa1esasanoverseascompany(Companynumber:FC023235)withitsprincipa1officeintheC

7、o1umbusBui1ding,7WestferryCircus,CanaryWharf,1ondon,E144HD.ContentsfromparagraphIFRSSUSTAINABI1ITYDISC1OSURESTANDARDS1GENERA1REQUIREMENTSFORDISC1OSUREOFSUSTAINABI1ITY-RE1ATEDFINANCIA1INFORMATIONOBJECTIVE1SCOPE5CONCEPTUA1FOUNDATIONS10Fairpresentation11Materia1ity17Reportingentity20Connectedinformatio

8、n21CORECONTENT25Governance26Strategy28Riskmanagement43Metricsandtargets45GENERA1REQUIREMENTS54Sourcesofguidance541ocationofdisc1osures60Timingofreporting64Comparativeinformation70Statementofcomp1iance72JUDGEMENTS,UNCERTAINTIESANDERRORS74Judgements74Measurementuncertainty77Errors83APPENDICESADefinedt

9、ermsBApp1icationguidanceCSourcesofguidanceDQua1itativecharacteristicsofusefu1sustainabi1ity-re1atedfinancia1informationEEffectivedateandtransitionAPPROVA1BYTHEISSBOFIFRSS1ISSUEDINJUNE2023FORTHEACCOMPANYINGGUIDANCE1ISTEDBE1OW,SEEPARTBOFTHISEDITIONI11USTRATIVEGUIDANCEI11USTRATIVEEXAMP1EScontinued.cont

10、inuedFORTHEBASISFORCONC1USIONS,SEEPARTCOFTHISEDITIONBASISFORCONC1USIONSIFRSS1Genera1RequirementsforDisc1osureofSustainabi1ity-re1atedFinancia1Informationissetoutinparagraphs1-86andAppendicesA-E.A11paragraphshaveequa1authority.Paragraphsinbo1dtypestatethemainprincip1es.TermsdefinedinAppendixAareinita

11、1icsthefirsttimetheyappearintheStandard.DefinitionsofothertermsaregiveninotherIFRSSustainabi1ityDisc1osureStandards.TheStandardshou1dbereadinthecontextofitsobjectiveandtheBasisforConc1usions.IFRSS1Genera1RequirementsforDisc1osureofSustainabi1ity-re1atedFinancia1InformationObjective1 TheobjectiveofIF

12、RSS1Genera1RequirementsforDisc1osureofSustainabi1ity-re1atedFinancia1Informationistorequireanentitytodisc1oseinformationaboutitssustainabi1ity-re1atedrisksandopportunitiesthatisusefu1toprimaryusersofgenera1purposefinancia1reportsinmakingdecisionsre1atingtoprovidingresourcestotheentity.12 Information

13、aboutsustainabi1ity-re1atedrisksandopportunitiesisusefu1toprimaryusersbecauseanentity,sabi1itytogeneratecashf1owsovertheshort,mediumand1ongtermisinextricab1y1inkedtotheinteractionsbetweentheentityanditsstakeho1ders,society,theeconomyandthenatura1environmentthroughouttheentity,sa1uechain.Together,the

14、entityandtheresourcesandre1ationshipsthroughoutitsva1uechainformaninterdependentsysteminwhichtheentityoperates.Theentity,sdependenciesonthoseresourcesandre1ationshipsanditsimpactsonthoseresourcesandre1ationshipsgiverisetosustainabi1ity-re1atedrisksandopportunitiesfortheentity.3 ThisStandardrequiresa

15、nentitytodisc1oseinformationabouta11sustainabi1ity-re1atedrisksandopportunitiesthatcou1dreasonab1ybeexpectedtoaffecttheentityscashf1ows,itsaccesstofinanceorcostofcapita1overtheshort,mediumor1ongterm.ForthepurposesofthisStandard,theserisksandopportunitiesareco11ective1yreferredtoassustainabi1ity-re1a

16、tedrisksandopportunitiesthatcou1dreasonab1ybeexpectedtoaffecttheentity,sprospects/.4 ThisStandarda1soprescribeshowanentitypreparesandreportsitssustainabi1ity-re1atedfinancia1disc1osures.Itsetsoutgenera1requirementsforthecontentandpresentationofthosedisc1osuressothattheinformationdisc1osedisusefu1toprimaryusersinmakingde