The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
付録Bの資料は、特定の産業に関連する重大な気候関連リスク及び機会に関連する情報を識別、測定、開示するための要求事項[案]を示している。企業は、そのビジネスモデル、経済活動、生産プロセス、又はその他の行為を通じて、産業に関連付けられることがある。気候関連開示基準[案]を適用する場合、企業は、プロトコルが要求する産業別情報を提供することになる。産業別開示要求は、SASBスタンダードに由来しており、ほとんど変更されていない。変更が提案されている箇所は、参照しやすいようにマークアップされている。要求事項は産業別であるため、一つの企業にはその一部しか適用されない可能性がある。そのため、本資料は産業別に構成されており、企業が企業のビジネスモデル及び関連する活動に適用される要求事項を識別することができるようになっている。
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