標準簡介
IFRS S1 / IFRS S2 是由 國際永續準則理事會（ISSB） 發布的現行有效標準，常用於金融銀行、製造業、能源、科技、零售、服務業等產業，並適用於全球等市場。
本頁整理了 IFRS S1 / IFRS S2 的官方文件、目前狀態以及常見相關認證或評估機構，便於快速理解要求與落地路徑。
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
誰需要合規？
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.
關鍵要求
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.
實施路線圖
定義ISSB 可持續披露範圍
識別 IFRS S1 / IFRS S2 覆蓋的產品、服務、系統、實體、司法轄區、團隊、供應商和相關方。確認責任人、邊界、適用義務、文件和證據期望，範圍包括可持續相關風險和機會、氣候披露、治理、戰略、風險管理、指標、目標、財務影響、情景分析、轉型計劃和財務報告連接。
評估義務和差距
將當前實踐與預期的ISSB 可持續披露方法進行比較。審查披露範圍界定、重要性判斷、氣候風險評估、數據治理、方法控制、排放數據、情景假設、財務報表連接、管理評審和董事會批准，並按法律暴露、財務報告影響、安全或隱私影響、客戶承諾、運營依賴和審覈準備度排列差距優先級。
實施控制和證據
部署所需程序、技術控制、評審關口、培訓、供應商流程、報告路徑和運行記錄。維護ISSB 披露映射、重要性評估、氣候風險文件、指標工作底稿、排放數據、情景分析、轉型計劃記錄、財務關聯分析、批准和保證證據作爲可追溯證據。
評審、報告並改進
開展管理評審、內部檢查、適用情況下的獨立評估、糾正措施和變更評審。當產品、供應商、法律、事件、保證期望或相關方需求變化時刷新項目。
合規檢查清單
checklist 範圍與問責
checklist 控制與記錄
checklist 監控與保證
處罰與執行
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.
常見問題解答
誰需要 IFRS S1 / IFRS S2？
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IFRS S1 / IFRS S2 最適用於依據 ISSB 對齊司法轄區要求或自願採用，編制面向投資者的可持續和氣候相關財務披露的主體。具體範圍取決於產品、服務、司法轄區、客戶承諾、保證要求，以及組織在相關生態中的角色。
IFRS S1 / IFRS S2 是否可認證？
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IFRS S1 和 S2 是披露標準，不是認證。保證要求取決於採用該標準的司法轄區、交易所或投資者要求。
實施時應先關注什麼？
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先定義範圍、義務、責任人，以及監管機構、審計師、客戶或治理機構期望的證據。然後對照當前控制開展差距評估，並按風險和期限確定整改優先級。
IFRS S1 / IFRS S2 需要哪些證據？
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有用證據包括ISSB 披露映射、重要性評估、氣候風險文件、指標工作底稿、排放數據、情景分析、轉型計劃記錄、財務關聯分析、批准和保證證據。證據應進行版本控制，能夠追溯到責任人，關聯義務和控制，並按所需評審或審覈期間保留。
項目應多久評審一次？
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應按計劃週期評審，並在法律、產品、供應商、事件、客戶承諾、報告週期或保證期望變化時評審。較高風險義務應更頻繁地監控並向管理層報告。