【国际标准】ISSB标准：国际财务报告准则第1号—可持续性相关财务信息披露的一般要求免费下载

GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationJune2023IFRSS1IFRS®SustainabilityDisclosureStandardInternationalSustainabilityStandardsBoardIFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationIFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationtogetherwithitsaccompanyingdocumentsisissuedbytheInternationalSustainabilityStandardsBoard(ISSB).Disclaimer:Totheextentpermittedbyapplicablelaw,theISSBandtheIFRSFoundation(Foundation)expresslydisclaimallliabilityhowsoeverarisingfromthispublicationoranytranslationthereofwhetherincontract,tortorotherwisetoanypersoninrespectofanyclaimsorlossesofanynatureincludingdirect,indirect,incidentalorconsequentialloss,punitivedamages,penaltiesorcosts.Informationcontainedinthispublicationdoesnotconstituteadviceandshouldnotbesubstitutedfortheservicesofanappropriatelyqualifiedprofessional.©IFRSFoundation2023Reproductionanduserightsarestrictlylimitedtopersonalnon-commercialuse,suchascorporatedisclosure.Anyotheruse,suchas–butnotlimitedto–reportingsoftware,investmentanalysis,dataservicesandproductdevelopmentisnotpermittedwithoutwrittenconsent.PleasecontacttheFoundationforfurtherdetailsatsustainability_licensing@ifrs.org.Allrightsreserved.TheFoundationhastrademarksregisteredaroundtheworld(Marks)including‘IAS®’,‘IASB®’,theIASB®logo,‘IFRIC®’,‘IFRS®’,theIFRS®logo,‘IFRSforSMEs®’,theIFRSforSMEs®logo,‘InternationalAccountingStandards®’,‘InternationalFinancialReportingStandards®’,the‘HexagonDevice’,‘NIIF®’,‘SIC®’andSASB®.FurtherdetailsoftheFoundation’sMarksareavailablefromtheFoundationonrequest.TheFoundationisanot-for-profitcorporationundertheGeneralCorporationLawoftheStateofDelaware,USAandoperatesinEnglandandWalesasanoverseascompany(Companynumber:FC023235)withitsprincipalofficeintheColumbusBuilding,7WestferryCircus,CanaryWharf,London,E144HD.CONTENTSfromparagraphIFRSSUSTAINABILITYDISCLOSURESTANDARDS1GENERALREQUIREMENTSFORDISCLOSUREOFSUSTAINABILITY-RELATEDFINANCIALINFORMATIONOBJECTIVE1SCOPE5CONCEPTUALFOUNDATIONS10Fairpresentation11Materiality17Reportingentity20Connectedinformation21CORECONTENT25Governance26Strategy28Riskmanagement43Metricsandtargets45GENERALREQUIREMENTS54Sourcesofguidance54Locationofdisclosures60Timingofreporting64Comparativeinformation70Statementofcompliance72JUDGEMENTS,UNCERTAINTIESANDERRORS74Judgements74Measurementuncertainty77Errors83APPENDICESADefinedtermsBApplicationguidanceCSourcesofguidanceDQualitativecharacteristicsofusefulsustainability-relatedfinancialinformationEEffectivedateandtransitionAPPROVALBYTHEISSBOFIFRSS1ISSUEDINJUNE2023FORTHEACCOMPANYINGGUIDANCELISTEDBELOW,SEEPARTBOFTHISEDITIONILLUSTRATIVEGUIDANCEILLUSTRATIVEEXAMPLEScontinued...IFRSSUSTAINABILITYDISCLOSURESTANDARDS©IFRSFoundation3...continuedFORTHEBASISFORCONCLUSIONS,SEEPARTCOFTHISEDITIONBASISFORCONCLUSIONSIFRSS1GENERALREQUIREMENTSFORDISCLOSUREOFSUSTAINABILITY-RELATEDFINANCIALINFORMATION—JUNE20234©IFRSFoundationIFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationissetoutinparagraphs1–86andAppendicesA–E.Allparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.TermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheStandard.DefinitionsofothertermsaregiveninotherIFRSSustainabilityDisclosureSta...