英國政府發(fā)布最終版英國可持續(xù)發(fā)展報告標準,該標準基于國際財務報告準則基金會制定的可持續(xù)發(fā)展及氣候相關(guān)標準,旨在使企業(yè)能夠提供符合國際框架、關(guān)于可持續(xù)發(fā)展和氣候相關(guān)財務信息、風險與機遇的一致且標準化的報告。
英文原文如下:
UK Releases Finalized Sustainability Reporting Standards
The UK government announced the release of the finalized UK Sustainability Reporting Standards (UK SRS), based on the sustainability and climate-related standards developed by the IFRS Foundation, aimed at enabling companies to provide consistent and standardized reporting on sustainability and climate-related financial information, risks and opportunities, aligned with international frameworks.