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 Inter-American Development Bank (IDB), IDB Invest, and the IFRS Foundation have formalised a strategic partnership to promote the adoption and implementation of the IFRS Sustainability Disclosure Standards across Latin America and the Caribbean.
The agreement has the goal to accelerate the adoption of these Standards in the countries of the region and guide private sector in the implementation process. It launches an action plan with tools that include knowledge sharing, capacity building and policy engagement.
The IFRS Sustainability Disclosure Standards—developed by the International Sustainability Standards Board (ISSB)—provide a global baseline for the disclosure of sustainability-related risks and opportunities for capital markets, focusing on investor needs.
Ilan Goldfajn, IDB President, said:
Michel Madelain, IFRS Foundation Managing Director, said:
The partnership, formalised through a Memorandum of Understanding, comes at a pivotal moment of growing momentum around the adoption of the IFRS Sustainability Disclosure Standards in Latin America and the Caribbean. It focuses on three areas: