10分鐘ESG｜拆解IFRS可持續報告標準框架－S1【廣東話】

國際財務報告可持續披露準則（IFRS）框架剛於2024年1月1日生效，主要聚焦於可持續性及氣候相關披露。IFRS框架納入了現有不同的報告標準和要求，包括：TCFD、SASB、GRI、ESRS等。
今集我們將剖析IFRS S1框架的的內容要求，為大家重點講述何謂可持續性的框架，提醒大家需要關注的章節和事項。
The International Financial Reporting Standards (IFRS) for Sustainable Reporting Guidelines, which primarily focus on sustainability and climate-related disclosures, came into effect on January 1, 2024. The IFRS framework incorporates various existing reporting standards and requirements, including TCFD, SASB, GRI, ESRS, etc..
In this episode, we will analyze the requirements of the IFRS S1 framework, and explain the key aspects related to the sustainability area. We will also highlight the topics and sections that you should pay attention to.