IFRS Sustainability Disclosure Standard S1 is, in essence, a new set of rules that can be applied anywhere in the world. It helps companies report material information relating to the environment, society and corporate governance to stakeholders such as investors and the public. This information allows people to understand whether a company, beyond simply making a profit, is able to act responsibly towards the planet and society.

Put simply:

• The standard requires companies to share sustainability information that is material to their future operations.

• It helps stakeholders compare the performance of different companies and identify those that place greater emphasis on environmental protection and social responsibility.

• No accounting knowledge is required. The focus is on making information open and transparent, and easy for everyone to understand.

The objective is to make corporate information more transparent, to give investors and the public confidence, and to ensure that companies that do the right thing for the planet and for society are recognised for it.

IFRS可持续披露准则S1号：全球通用的透明披露框架

IFRS可持续披露准则S1号，其实就是一个全世界都可以使用的“新规则”，帮助公司向投资者、公众等各方报告与环境、社会和公司治理有关的重大信息。这些信息让大家了解到，一家公司除了赚钱，还能不能对地球和社会负责。

简单来说：

• 这个准则要求公司分享对他们“未来经营”很重要的可持续发展信息。

• 帮助大家对比不同公司的表现，知道哪些公司更注重环保、社会责任等。

• 不需要有会计知识，重点是让信息公开透明，大家都能看懂。

目标就是让企业信息更透明，让投资者和社会放心，公司做“绿色地球、好公司”的事情时，大家都能知道。