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ACCA SBR知识点：Sustainability reporting 可持续报告
文章来源：网络
发布时间：2022-01-25 14:18
阅读：426次
SBR candidates need to be aware of progress in this area of business reporting as it is a dynamic,fast-paced and developing subject area.
ACCA SBR考生需要了解该业务报告中关于可持续报告领域的进展，因为它是一个动态、快速变化和发展中的领域。
In April 2021,the IFRS Foundation published two documents in relation to their project on sustainability reporting.The first summarises the significant matters raised by respondents to their Consultation Paper on Sustainability Reporting.The second document was an Exposure Draft with proposed targeted amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board(ISSB).This would allow the ISSB to set IFRS sustainability standards.
2021年4月，IFRS发布了两份与其可持续性报告项目相关的文件。第一份总结了受访者在可持续发展报告咨询文件中提出的重要问题。第二份文件是一份征求意见稿，其中提出了对IFRS基金会章程的有针对性的修订，以适应国际可持续发展标准委员会(ISSB)。这将允许ISSB制定IFRS可持续性标准。
The IFRS Foundation reviewed the feedback on their Consultation Paper on Sustainability Reporting and set out a strategy that proposed the creation of a new board,the ISSB,under the Foundation’s current governance structure.The IFRS Foundation reached the following conclusions:
IFRS基金会审查了对其可持续发展报告咨询文件的反馈意见，并制定了一项战略，建议在基金会当前的治理结构下成立一个新的董事会，即ISSB。IFRS基金会得出以下结论：
the new board would focus on information that is material to the decisions of investors and other participants in the world’s capital markets
新董事会将关注对投资者和世界资本市场其他参与者的决策至关重要的信息
the new board would initially focus on climate-related reporting while also moving quickly to work towards meeting the information needs of investors on other environmental,social and governance(ESG)matters
新董事会最初将专注于与气候相关的报告，同时也会迅速努力满足投资者在其他环境、社会和治理(ESG)事务方面的信息需求
the new board would build on the well-established work of the Financial Stability Board’s Task Force on Climate-related Financial Disclosures(TCFD),as well as work by the alliance of leading standard-setters in sustainability and integrated reporting focused on enterprise value
新董事会将建立在金融稳定委员会气候相关财务信息披露工作组(TCFD)的完善工作以及专注于企业价值的可持续性和综合报告领域领先准则制定者联盟的工作基础之上
by working with standard-setters from key jurisdictions,standards issued by the new board would provide a globally consistent and comparable sustainability reporting framework.
通过与主要司法管辖区的准则制定者合作，新董事会发布的准则将提供一个全球一致和可比的可持续性报告框架。
There is broad stakeholder support for globally recognised sustainability reporting standards.Currently it can be argued that there are diverse approaches to and objectives for sustainability standard-setting which could result in increasing global fragmentation.This demonstrates the need to promote comparable reporting and reduce the complexity in approaches and objectives.
广泛的利益相关者的支持全球公认的可持续发展报告标准。目前可以说，制定可持续性标准的方法和目标多种多样，这可能导致全球日益分散。这表明有必要促进可比报告并降低方法和目标的复杂性。
Because of the International Accounting Standards Board’s(IASB®)relationships with global governance bodies and industries,and its expertise in international standard-setting,it could play an important role in global sustainability reporting by creating a new board that would operate under its existing governance structure.
由于国际会计准则委员会(IASB®)与全球治理机构和行业的关系及其在国际准则制定方面的专业知识，它可以通过创建一个在其现有治理下运作的新董事会在全球可持续发展报告中发挥重要作用。
A set of comparable and consistent standards would allow companies to create public trust through greater transparency of their sustainability initiatives,which would be helpful to investors.Investors require better disclosure of such information as climate risks and sustainability indicators.
一套可比较且一致的标准将使公司能够通过提高其可持续发展计划的透明度来建立公众信任，这将有助于投资者。投资者需要更好地披露气候风险和可持续性指标等信息。
The objective of the ISSB would be to develop and maintain a global set of sustainability reporting standards.Such standard setting could make use of existing sustainability frameworks and standards.The development of a framework for sustainability reporting could be coherent with IFRS standards and the IASB’s mission to serve investors and primary users of financial statements.The ISSB could adapt the existing standard setting process and use the experience of the IASB in promoting the consistent use and application of sustainability standards.The IFRS Foundation has established expertise in standard-setting which would benefit both the new ISSB and investors.This would help investors to use sustainability reporting to inform their decisions by giving them comparable and verifiable information.
ISSB的目标是制定和维护一套全球可持续发展报告准则。这种准则制定可以利用现有的可持续性框架和标准。可持续发展报告框架的制定可能与IFRS准则和IASB为投资者和财务报表主要使用者提供服务的使命相一致。ISSB可以采用现有的准则制定过程，并利用IASB的经验促进可持续准则的一致使用和应用。IFRS基金会在准则制定方面建立的专业知识，将使新的ISSB和投资者都受益。这将帮助投资者使用可持续发展报告通过向他们提供可比较和可验证的信息来为他们的决策提供信息。
The standards would benefit from the interconnectedness between financial reporting and sustainability reporting.In addition,investors would benefit if a single organisation developed requirements in financial reporting and sustainability reporting.
这些可持续报告准则将受益于财务报告和可持续性报告之间的相互关联。此外，如果单一组织制定了财务报告和可持续性报告的要求，投资者将受益。
The IFRS Foundation is well positioned to develop an appropriate institutional and governance framework.However,there is a risk of reducing the current momentum created by other frameworks and standard setting bodies.As an alternative,the IFRS Foundation could encourage regulators to mandate the use of sustainability reporting standards globally.In addition,it could be argued that the GRI standards already have created global sustainability reporting standards that regulatory authorities could mandate.Also,as the EU is already taking the lead in developing sustainability standards and has a very ambitious timescale to develop and issue them,the IASB could contribute its expertise in financial reporting to find consistency between financial and sustainability reporting.
IFRS基金会有能力制定适当的制度和治理框架。然而，其他框架和标准制定机构目前的势头有减弱的风险。作为替代方案，IFRS基金会可以鼓励监管机构在全球范围内强制使用可持续性报告标准。此外，可以说GRI（Global Reporting Initiative）标准已经创建了监管机构可以强制执行的全球可持续发展报告标准。此外，由于欧盟已经率先制定可持续发展标准，并且非常雄心勃勃制定和发布这些标准的时间表，因此IASB可以贡献其在财务报告方面的专业知识，以找到财务报告和可持续发展报告之间的一致性。
There is demand from investors for international coordination of an agreed set of sustainability reporting standards.Currently,investors are often struggling with incomplete and inconsistent data on companies.The ISSB would assist in providing a level playing field for companies that prepare reports and also international comparability for investors.
投资者要求对一套商定的可持续发展报告标准进行国际协调。目前，投资者经常为不完整和不一致的公司数据而苦恼。ISSB将协助为准备报告的公司提供公平的竞争环境，并为投资者提供国际可比性。
一旦准则形成，可以预见在不久的将来，事务所也会开展可持续报告相关的鉴证业务。
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