毕马威：2024年国际主流可持续报告披露准则对比与分析报告：ISSB, EU、US SEC（英文版）

The requirements are ambitious and will have a significant impact on companies. For multinationals and others needing toapply multiple frameworks, there are many potential challenges. For companies, interoperability is going to be a real challenge for those preparing a coherent narrative on what is important to their business. Companies may also have to provide different and more detailed information depending on the frameworks applicable to them.For investors and other stakeholders, the diff