标准简介
IFRS S1 / IFRS S2 是由 国际可持续准则理事会（ISSB） 发布的有效标准，常用于金融银行、制造业、能源、科技、零售、服务业等行业，并适用于全球等市场。
本页汇总了 IFRS S1 / IFRS S2 的官方文档、当前状态以及常见相关认证或评估机构，便于快速理解要求与落地路径。
Investor-grade disclosure baseline
IFRS S1 sets the general architecture for sustainability-related financial disclosures, while IFRS S2 adds climate-specific metrics, governance, risk management, strategy, and targets.
Interoperability focus
Companies use ISSB as a global baseline when reconciling CSRD/ESRS, national climate disclosure rules, and voluntary TCFD-style reporting.
Financial materiality lens
The standards focus on sustainability risks and opportunities that could reasonably affect enterprise value, cash flows, finance access, or cost of capital.
list_alt Implementation Focus Areas
- Governance over sustainability risks and opportunities
- Materiality assessment tied to investor decision-making
- Climate scenario analysis and transition planning
- Scope 1, Scope 2, and relevant Scope 3 greenhouse gas emissions
- Cross-functional controls over source data
- Connectivity between sustainability and financial statements
谁需要合规？
Public companies, financial institutions, large private groups, and multinational suppliers preparing sustainability disclosures for investors or jurisdictions adopting ISSB-aligned rules. Also relevant for companies aligning CSRD, TCFD, and local climate disclosure workstreams.
关键要求
Governance and accountability
Define board and management oversight for sustainability-related risks and opportunities, including who reviews disclosures and how sustainability topics enter enterprise risk management.
Materiality and scope
Identify sustainability matters that could affect enterprise value. Document judgments, boundary decisions, value-chain assumptions, and why topics were included or excluded.
Climate metrics and targets
For IFRS S2, disclose climate-related metrics, greenhouse gas emissions, transition risks, physical risks, and progress against targets where applicable.
Data controls and assurance readiness
Build auditable controls over emissions, supplier, financial, and operational data. Reconcile sustainability figures to finance-owned systems where possible.
实施路线图
定义ISSB 可持续披露范围
识别 IFRS S1 / IFRS S2 覆盖的产品、服务、系统、实体、司法辖区、团队、供应商和相关方。确认责任人、边界、适用义务、文件和证据期望，范围包括可持续相关风险和机会、气候披露、治理、战略、风险管理、指标、目标、财务影响、情景分析、转型计划和财务报告连接。
评估义务和差距
将当前实践与预期的ISSB 可持续披露方法进行比较。审查披露范围界定、重要性判断、气候风险评估、数据治理、方法控制、排放数据、情景假设、财务报表连接、管理评审和董事会批准，并按法律暴露、财务报告影响、安全或隐私影响、客户承诺、运营依赖和审核准备度排列差距优先级。
实施控制和证据
部署所需程序、技术控制、评审关口、培训、供应商流程、报告路径和运行记录。维护ISSB 披露映射、重要性评估、气候风险文件、指标工作底稿、排放数据、情景分析、转型计划记录、财务关联分析、批准和保证证据作为可追溯证据。
评审、报告并改进
开展管理评审、内部检查、适用情况下的独立评估、纠正措施和变更评审。当产品、供应商、法律、事件、保证期望或相关方需求变化时刷新项目。
合规检查清单
checklist 范围与问责
checklist 控制与记录
checklist 监控与保证
处罚与执行
IFRS S1/S2 do not directly impose penalties by themselves. Enforcement comes through jurisdictions that adopt or reference ISSB standards, securities regulators, listing rules, audit/assurance expectations, and investor or lender requirements.
常见问题解答
谁需要 IFRS S1 / IFRS S2？
expand_more
IFRS S1 / IFRS S2 最适用于依据 ISSB 对齐司法辖区要求或自愿采用，编制面向投资者的可持续和气候相关财务披露的主体。具体范围取决于产品、服务、司法辖区、客户承诺、保证要求，以及组织在相关生态中的角色。
IFRS S1 / IFRS S2 是否可认证？
expand_more
IFRS S1 和 S2 是披露标准，不是认证。保证要求取决于采用该标准的司法辖区、交易所或投资者要求。
实施时应先关注什么？
expand_more
先定义范围、义务、责任人，以及监管机构、审计师、客户或治理机构期望的证据。然后对照当前控制开展差距评估，并按风险和期限确定整改优先级。
IFRS S1 / IFRS S2 需要哪些证据？
expand_more
有用证据包括ISSB 披露映射、重要性评估、气候风险文件、指标工作底稿、排放数据、情景分析、转型计划记录、财务关联分析、批准和保证证据。证据应进行版本控制，能够追溯到责任人，关联义务和控制，并按所需评审或审核期间保留。
项目应多久评审一次？
expand_more
应按计划周期评审，并在法律、产品、供应商、事件、客户承诺、报告周期或保证期望变化时评审。较高风险义务应更频繁地监控并向管理层报告。