ISSB standards available in Simplified Chinese
07 May 2024
The IFRS Foundation has published a Simplified Chinese translation of IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2 'Climate-related Disclosures'. The documents accompanying IFRS S1 and IFRS S2 have also been translated into Simplified Chinese.
IFRS S1 sets out overall requirements with the objective to require an entity to disclose information about its sustainability-related risks and opportunities that is useful to the primary users of general purpose financial reports in making decisions relating to providing resources to the entity.
IFRS S2 sets out the requirements for identifying, measuring and disclosing information about climate-related risks and opportunities that is useful to primary users of general purpose financial reports in making decisions relating to providing resources to the entity.
Please click to access the following Simplified Chinese translations on the IFRS Foundation website:
- IFRS S1
- IFRS S2
- Accompanying Guidance on IFRS S1
- Accompanying Guidance on IFRS S2
- Consolidated Industry-based Guidance for IFRS S2
- Basis for Conclusions on IFRS S1
- Basis for Conclusions on IFRS S2
