国际财务报告准则基金会（IFRS Foundation）近日发布新版指引文件，旨在协助企业依据国际可持续发展准则理事会（ISSB）气候相关准则，披露气候转型相关信息及转型计划。

英文原文如下：

IFRS Publishes Guidance to Support Disclosure of Climate Transition Plans

The IFRS Foundation announced the release of a new guidance document, aimed at supporting companies beginning reporting using the International Sustainability Standards Board’s (ISSB) climate-related standard to disclose information on their climate-related transition, and on their transition plans.