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。
The International Sustainability Standards Board (ISSB) welcomes the announcement by the Taskforce on Nature-related Financial Disclosures (TNFD) that it will complete the technical work it currently has in progress by the third quarter of 2026 and pause the commencement of any further technical guidance work.
The TNFD’s announcement is in response to the ISSB’s decision to advance its own work to meet investors’ information needs through disclosures about nature-related risks and opportunities, drawing on the TNFD framework.
In response to identified investor needs, the ISSB will undertake standard-setting to introduce incremental disclosure requirements on nature-related risks and opportunities not already reflected in explicit requirements in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures .
The ISSB will agree on its approach to standard-setting in the coming months with options including a mix of application guidance or amendments to existing ISSB Standards, industry-based guidance, additional sources of guidance or a new standard. This work will be subject to public consultation in accordance with the IFRS Foundations due process.