文库 / ISSB 可持续披露准则

ISSB 可持续披露准则

共 82 篇

名称	文号	施行日期	状态
ifrs-s2-ibg-volume-20-agricultural-products-part-b issb_part_b_industry_guidance准则	—	—	现行
国际财务报告准则S2号——气候相关披露随附指南 issb_part_b_accompanying_guidance准则	—	—	现行
Volume 38—Waste Management issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-43-pulp-and-paper-products-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-45-wind-technology-and-project-developers-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-61-airlines-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-51-casinos-and-gaming-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-67-rail-transportation-part-b issb_part_b_industry_guidance准则	—	—	现行
Volume 18—Investment Banking & Brokerage issb_part_b_industry_guidance准则	—	—	现行
国际财务报告准则S2号——气候相关披露 issb_part_a_standards准则	—	—	现行
Volume 64—Car Rental & Leasing issb_part_b_industry_guidance准则	—	—	现行
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information issb_part_c_basis_for_conclusions准则	—	—	现行
ifrs-s2-ibg-volume-68-road-transportation-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-16-commercial-banks-part-b issb_part_b_industry_guidance准则	—	—	现行
Volume 2—Appliance Manufacturing issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-11-oil-and-gas-exploration-and-production-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-48-containers-and-packaging-part-b issb_part_b_industry_guidance准则	—	—	现行
Volume 62—Auto Parts issb_part_b_industry_guidance准则	—	—	现行
国际财务报告准则S1号——可持续相关财务信息披露一般要求结论基础 issb_part_c_basis_for_conclusions准则	—	—	现行
ifrs-s2-ibg-volume-10-metals-and-mining-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-7-coal-operations-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-42-fuel-cells-and-industrial-batteries-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-39-water-utilities-and-services-part-b issb_part_b_industry_guidance准则	—	—	现行
issb-2023-c-basis-for-conclusions-on-ifrs-s2-climate-related-disclosures-part-c issb_part_c_basis_for_conclusions准则	—	—	现行
ifrs-s2-ibg-volume-49-electrical-and-electronic-equipment-part-b issb_part_b_industry_guidance准则	—	—	现行
Volume 6—Multiline and Specialty Retailers & Distributors issb_part_b_industry_guidance准则	—	—	现行
Volume 44—Solar Technology & Project Developers issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-34-gas-utilities-and-distributors-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-60-air-freight-and-logistics-part-b issb_part_b_industry_guidance准则	—	—	现行
ifrs-s2-ibg-volume-47-chemicals-part-b issb_part_b_industry_guidance准则	—	—	现行