以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
Investors globally have called on companies to voluntarily apply ISSB Standards to provide investors with decision-useful, globally comparable information in the absence of regulatory requirements to apply ISSB Standards.
To support companies meet this demand, the IFRS Foundation has today—at New York Climate Week—published Voluntarily applying ISSB Standards—A guide for preparers . The guide aims to support companies as they start to apply ISSB Standards voluntarily as well as helping them communicate their progress to investors.
As increasing numbers of jurisdictions take steps to introduce sustainability disclosure requirements—including through widespread use of ISSB Standards—the Standards serve as a passport for companies to meet requirements globally while providing investors with a global baseline of disclosures to help inform investment decisions.
The guide will be a useful tool for companies, particularly in jurisdictions without regulatory requirements to apply ISSB Standards, including providing guidance on how companies can describe their application of ISSB Standards.