英國(guó)政府近日宣布,基于國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)(IFRS Foundation)下屬國(guó)際可持續(xù)發(fā)展準(zhǔn)則理事會(huì)(ISSB)制定的可持續(xù)發(fā)展及氣候相關(guān)準(zhǔn)則,正式推出新版《英國(guó)可持續(xù)發(fā)展報(bào)告準(zhǔn)則》(UK SRS)征求意見稿。該準(zhǔn)則旨在構(gòu)建一個(gè)為金融
市場(chǎng)提供可持續(xù)發(fā)展相關(guān)財(cái)務(wù)信息的披露框架基礎(chǔ)。
英文原文如下:
UK Releases Proposed Sustainability and Climate Reporting Standards
The UK government announced today the release of exposure drafts of new UK Sustainability Reporting Standards (UK SRS), based on the sustainability and climate-related standards developed by the IFRS Foundation’s International Sustainability Standards Board (ISSB), aimed at forming the basis of a framework to deliver sustainability-related financial information to the financial markets.