ICAEW：2024制定可持续发展标准报告（英文版）

This report analyses the key features of accounting standard setting and considers the challenges faced by sustainability standard-setters. Drawing on this analysis, it makes recommendations and observations, which are summarised below. These findings should be read in conjunction with the contextual information in section 2 of the report, and the detailed analysis in section 4. This section highlights 10 core standard-setting areas that we think should be given particular focus, together wit