ISSB issues inaugural global sustainability disclosure standards(IASB)
国際サステナビリティ基準審議会 (ISSB) は2023年6月26日、世界の資本市場におけるサステナビリティ開示の新時代を告げる、最初の基準書:IFRS S1とIFRS S2を公表しました。本基準は、企業のサステナビリティに関する情報開示に対する信頼と信用を向上させ、投資判断に資するものです。(冒頭文をDeepLにより翻訳、一部補正しました。)
Read MoreThe International Sustainability Standards Board (ISSB) has today issued its inaugural standards—IFRS S1 and IFRS S2 —ushering in a new era of sustainability-related disclosures in capital markets worldwide. The Standards will help to improve trust and confidence in company disclosures about sustainability to inform investment decisions.
And for the first time, the Standards create a common language for disclosing the effect of climate-related risks and opportunities on a company’s prospects.
The Standards will be officially launched by ISSB Chair Emmanuel Faber at the IFRS Foundation’s annual conference today and through a week of events hosted by stock exchanges around the world, including those in Frankfurt, Johannesburg, Lagos, London, New York, Santiago de Chile; the ASEAN Capital Markets Forum is also hosting a launch event in Singapore.
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ISSB issues inaugural global sustainability disclosure standards