英国发布拟议《可持续发展与气候相关披露准则》

2025-6-26 17:14 来源: ESG Today

英国政府近日宣布,基于国际财务报告准则基金会(IFRS Foundation)下属国际可持续发展准则理事会(ISSB)制定的可持续发展及气候相关准则,正式推出新版《英国可持续发展报告准则》(UK SRS)征求意见稿。该准则旨在构建一个为金融市场提供可持续发展相关财务信息的披露框架基础。

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.

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