滚动 来源:期货日报网 时间:2023-06-27 23:15:06
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据新华社电 国际可持续性标准委员会(ISSB)26日首次发布两份正式文件《国际财务报告可持续披露准则第1号(IFRS S1)——可持续性相关财务信息披露一般要求》及《国际财务报告可持续披露准则第2号(IFRS S2)——气候相关披露》,并称这两份文件开启了全球资本市场可持续发展相关信息披露的新时期。
新发布的披露准则将于2024年1月1日开始生效。
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