毕马威：2024年亚太地区可持续发展报告的演变-超越地平线（英文版）

ISSB issued its first set of standards in June 2023, effective from January 2024, with individual jurisdictions deciding on adoption. Formed by the IFRS Foundation in November 2021, ISSB aims to create high-quality global sustainability disclosure standards, primarily for investors and financial markets. ISSB released two standards: IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures). These align with governan