ISSB 准备就 SASB 标准的未来优先事项和国际适用性进行磋商

ISSB 4月19日发布公告：

国际可持续发展标准委员会 (ISSB) 将很快就其未来两年的优先事项寻求反馈。2023 年 5 月，ISSB 计划发布关于其议程优先事项的信息请求，评论期为 120 天。

基于对投资者信息需求的研究，ISSB 确定了四个潜在项目：生物多样性、生态系统和生态系统服务；人力资本; 人权; 和报告的整合。

ISSB 将及时平衡推进新的研究和标准制定项目及其先前商定的活动1以其最初的两个标准 S1 和 S2 建立的基础为基础。ISSB 预计将在 6 月底发布这些标准。

在信息请求中，ISSB 将寻求有关潜在项目相对优先级的反馈，以及有关 ISSB 活动战略方向和评估优先项目的标准的反馈。

ISSB 还致力于对 SASB 标准进行有针对性的修订，以确保SASB 标准中的引用在国际上适用，作为其维护和增强 SASB 标准工作的一部分。

因此，ISSB 将于 2023 年 5 月就其修订 SASB 标准以提高其国际适用性的拟议方法展开为期 90 天的磋商。该项目影响了 SASB 标准中包含的大约 20% 的指标，这意味着大多数指标将保持不变。

这项工作很重要，因为 SASB 标准将作为公司在应用 IFRS S1 报告气候以外的主题时识别与可持续性相关的风险和机会以及相关披露的指南来源。

1 ISSB 的基本活动是：支持 ISSB 标准的实施；研究有针对性地增强 ISSB 标准；加强 SASB 标准；确保 ISSB 和 IASB 各自要求之间的连通性；确保 ISSB 标准与其他可持续性标准的互操作性；并与利益相关者接触。

英文原文：

19 April 2023 ISSB prepares to consult on future priorities and international applicability of the SASB Standards

The International Sustainability Standards Board (ISSB) will shortly be seeking feedback on its future priorities for the next two years. In May 2023, the ISSB plans to publish a request for information about its agenda priorities with a comment period of 120 days.

Based on research into the information needs of investors, the ISSB has identified four potential projects: biodiversity, ecosystems and ecosystem services; human capital; human rights; and integration in reporting.

The ISSB will balance advancing new research and standard-setting projects in a timely manner with its previously agreed activities1 to build on the foundation established by its initial two Standards, S1 and S2. The ISSB expects to issue these Standards towards the end of June.

In the request for information the ISSB will be seeking feedback on the relative priority of the potential projects, as well as feedback on the strategic direction of the ISSB’s activities and the criteria for assessing which projects to prioritise.

The ISSB is also working to make targeted amendments to the SASB Standards to make sure references within the SASB Standards are internationally applicable, as part of its work to maintain and enhance the SASB Standards.

As such, in May 2023 the ISSB will open a 90-day consultation on its proposed methodology for revising the SASB Standards to improve their international applicability. The project affects approximately 20% of the metrics included in the SASB Standards, meaning most of the metrics will remain untouched.

This work is important because the SASB Standards will serve as a source of guidance for companies to identify sustainability-related risks and opportunities and associated disclosures when applying IFRS S1 to report on topics beyond climate.

1The ISSB’s foundational activities are: supporting the implementation of ISSB Standards; researching targeted enhancements to the ISSB Standards; enhancing the SASB Standards; ensuring connectivity between the ISSB’s and IASB’s respective requirements; ensuring interoperability of the ISSB Standards with other sustainability standards; and engaging with stakeholders.

原文链接：

ps://www.ifrs.org/news-and-events/news/2023/04/issb-prepares-to-consult-on-future-priorities-and-international-applicability-of-sasb-standards/?utm_medium=email&utm_source=website-follows-alert&utm_campaign=daily

免责声明：本公众号部分内容来源于合作媒体、企业机构、网友提供和互联网的公开资料等，仅供参考。本公众号对站内所有资讯的内容、观点保持中立，不对内容的准确性、可靠性或完整性提供任何明示或暗示的保证。如果有侵权等问题，请及时联系我们，我们将在收到通知后第一时间妥善处理该部分内容。