The Accompanying Guidance for IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information is a user-friendly guide issued by the International Sustainability Standards Board (ISSB).

It helps companies understand how to disclose important sustainability-related financial information clearly and consistently, including information relating to:

• Environmental matters;

• Social issues; and

• Governance practices.

The guidance is designed to be accessible even to readers without an accounting or finance background.

What Does the Guidance Explain?

The guidance helps companies understand what types of sustainability-related financial information should be disclosed.

This enables investors, employees, customers and other stakeholders to better understand:

• The sustainability-related risks and opportunities that may affect a company’s future;

• How the company approaches responsible business practices; and

• Whether the information provided is clear and reliable.

By explaining the purpose and application of IFRS S1 in a practical way, the guidance supports more consistent sustainability-related reporting.

Why Does It Matter?

Sustainability-related information is becoming increasingly important to business decision-making.

Stakeholders want to understand not only a company’s current performance, but also how it is preparing for future risks and opportunities relating to environmental, social and governance matters.

Clear disclosure helps users assess the information provided by companies and make better-informed decisions.

In Simple Terms

The Accompanying Guidance is:

• A practical tool to help businesses meet sustainability reporting requirements;

• A guide to clearer and more consistent communication; and

• A resource that helps investors, employees and customers understand the information companies disclose.

The purpose is simple: to make sustainability-related financial information clear, credible and understandable to everyone.

IFRS S1 配套指南：让可持续性相关财务信息披露更清晰

IFRS S1《可持续性相关财务信息披露的一般要求》的配套指南，是由**国际可持续性准则理事会（ISSB）**发布的一份易于理解的指引文件。

该指南帮助企业更清晰及一致地披露重要的可持续性相关财务信息，包括以下领域：

• 环境事项；

• 社会议题；以及

• 公司治理实践。

即使没有会计或金融背景，公众也能够通过这份指南，更容易理解相关披露的目的及内容。

配套指南说明什么？

该指南帮助企业了解应披露哪些类型的可持续性相关财务信息。

这让投资者、员工、客户及其他利益相关者能够更好地了解：

• 可能影响企业未来发展的可持续性相关风险与机遇；

• 企业如何落实负责任的商业实践；以及

• 企业所提供的信息是否清晰及可靠。

通过以较实用的方式说明 IFRS S1 的目的及应用，配套指南有助于推动更一致的可持续性相关报告。

为什么重要？

可持续性相关信息在商业决策中的重要性正不断提高。

利益相关者不只关心企业目前的表现，也希望了解企业如何准备及应对未来在环境、社会及治理方面可能面对的风险与机遇。

清晰的信息披露，有助于使用者评估企业所提供的资料，并作出更有依据的决定。

简单来说

配套指南是：

• 协助企业满足可持续发展报告要求的实用工具；

• 帮助企业进行更清晰及一致沟通的指引；以及

• 让投资者、员工及客户更容易理解企业所披露信息的资料。

它的目的很简单：让可持续性相关财务信息对所有人来说都清晰、可信且容易理解。