2023年6國際財務(wù)報告準(zhǔn)則S1IFRS?《國際財務(wù)報告準(zhǔn)則1號——可持續(xù)相關(guān)財務(wù)信息披露一般要求》及其隨附（SSB）免責(zé)聲明：在適用法律允許的范圍內(nèi)，ISSB和國際財務(wù)報告準(zhǔn)則基金會?IFRSFoundation投資分析、數(shù)據(jù)服務(wù)以及產(chǎn)品開發(fā)等。如需了解更多詳情，請聯(lián)系國際財務(wù)（sustainability_licensing@）。本出版物中包含的簡體中文版《國際財務(wù)報告準(zhǔn)則1號——可持續(xù)相關(guān)財務(wù)信息披露一般要求》及其隨附文件已獲國際財務(wù)報告準(zhǔn)則基金會指定的審查委員會批準(zhǔn)。該簡體中文譯本由中國會計準(zhǔn)則委員會經(jīng)國際財務(wù)報告準(zhǔn)則基國際財務(wù)報告準(zhǔn)則基金會在全球擁有多個注冊商標(biāo)（“商標(biāo)”），包括“AS”、“ASB”、ASB?標(biāo)識、“FIC”、FS”、FS?標(biāo)識、“FSrMs”、FSorEs?標(biāo)識、“ntnaioalccuntngtanads”“ntratonlinncilpringtanads”、“xagnvice”、“IIF”、“IC”和ASB”。關(guān)于商標(biāo)的更多詳國際財務(wù)報告準(zhǔn)則基金會是按照美國特拉華州《普通公司法》成立的非營利性公司，總部設(shè)在英格蘭與威爾士并在該地以海外分公司運營（公司號碼：C5）lumbusuiding,7sfeyicus,nayaf,ndn4D。SetogetherwithitsaccompanyingdocumentsisissuedbytheInternationalSustainabilityStandardsBoard(ISSB).Disclaimer:Totheextentpermittedbyapplicablelaw,theISSBandtheIFRSFoundation(Foundation)expresslydisclaimallliabilityhowsoeverarisingfromthispublicationoranytranslationthereofwhetherincontract,tortorotherwisetoanypersoninrespectofanyclaimsorlossesofanynatureincludingdirect,indirect,incidentalorconsequentialloss,punitivedamages,penaltiesorcosts.Informationcontainedinthispublicationdoesnotconstituteadviceandshouldnotbesubstitutedfortheservicesofanappropriatelyqualified?IFRSFoundationReproductionanduserightsarestrictlylimitedtopersonalnon-commercialuse,suchascorporatedisclosure.Anyotheruse,suchas–butnotlimitedto–reportingsoftware,investmentanalysis,dataservicesandproductdevelopmentisnotpermittedwithoutwrittenconsent.PleasecontacttheFoundationforfurtherdetailsatsustainability_licensing@.AllrightsThisSimplifiedChinesetranslationoftheIFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformationhasbeenapprovedbyaReviewCommitteeappointedbytheIFRSFoundation.TheSimplifiedChinesetranslationispublishedbyChinaAccountingStandardsCommitteewiththepermissionoftheIFRSFoundation.TheSimplifiedChinesetranslationisthecopyrightoftheIFRSFoundation.TheFoundationhastrademarksregisteredaroundtheworld(Marks)including‘IAS?’,‘IASB?’,theIASB?logo,‘IFRIC?’,‘IFRS?’,theIFRS?logo,‘IFRSforSMEs?’,theIFRSforSMEs?logo,‘InternationalAccountingStandards?’,‘InternationalFinancialReportingStandards?’,the‘HexagonDevice’,‘NIIF?’,‘SIC?’and‘SASB?’.FurtherdetailsoftheFoundation’sMarksareavailablefromtheFoundationonrequest.TheFoundationisanot-for-profitcorporationundertheGeneralCorporationLawoftheStateofDelaware,USAandoperatesinEnglandandWalesasanoverseascompany(Companynumber:FC023235)withitsprincipalofficeintheColumbusBuilding,7WestferryCircus,CanaryWharf,London,E144HD.?IFRS員：王東張孫!"#$%&'(l—*+,-.#$/012—456!"#$%&'S1)—*+,-.#$/012—456 9:?<!"#$%&'Sl)—*+,-.#$/012—456 @ABC !"#$ %& $()* +,- DEFG 3450 67497 —456 6:;< =>?@ $(AB 4D- EFGH HI?JKLMNOP KLMNO RS—UVO?RSXYZ6[RS\!"#$%&'(RSф ^Z4_`a+bc-.deLfgRSh ij0l4mn'FBR'XYZQ[\XYZQ[\,]^_bcM[\fgBCfgBC,]^_fgBC!"!"#$%&'S1)—*+,-.#$/012—456!"!"#$%&'S1)—*+,-.#$/012—456!!!"#$%&'S1a—*+,4.#$/012—456#ф8928869a<=—2<=d?@$AB9CDEBF?HI$J!(KLM9CNO?Q5RH$<=—AOSMTUV$'HXYZ[\J]^A`TUOSabVA`!"#$%&*+,12'Hc$$'HdefAgKaehij—klm!"#$%&'(l—*+,-.#$/012—456 #!"#$%&'Sl)—*+,-.#$/012—456$W7=h56ij12B.l*+,-.mnNopW/0,Xqrst7W#$%&i5utvwxyzij{|}~-.W$。①4_`a+344opd-.q)&rZs^Ztufi)*wxl?yl4zl{i|}~Ld???)*???????yd??a+?????Y????$BdAffi?M4?"??

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