国际可持续准则理事会理事冷冰：可持续信息披露与财务报表相互补充，为投资者提供投资决策依据｜2025华夏ESG管理体系大会

Core Viewpoint - The ISSB standards are being adopted globally, with 37 countries and regions implementing them, covering 60% of global GDP and 80% of the total market value of global capital markets outside the US, highlighting the importance of sustainable financial disclosures for investors [2][5]. Group 1: ISSB Standards and Global Adoption - The ISSB, established in 2021 under the IFRS Foundation, released its first two international sustainability disclosure standards in June 2023, which will take effect in January 2024, marking the beginning of mandatory sustainability information disclosure in global capital markets [3][5]. - Currently, 37 countries and regions have announced their adoption or integration of ISSB standards into their regulatory or legal frameworks, with China set to release its "Corporate Sustainability Disclosure Standards - Basic Standards (Trial)" by the end of 2024 [5][6]. Group 2: Relationship Between Financial Reporting and Sustainability Disclosures - ISSB emphasizes that sustainability-related financial information complements traditional financial statements, providing investors with a comprehensive view of risks and opportunities, particularly regarding sustainability risks like climate change [3][4]. - Unlike accounting standards, which have specific rules based on foundational assumptions, sustainability disclosure rules are designed to support investor decision-making but differ significantly from accounting standards [3][4]. Group 3: Focus on Investor Concerns - ISSB aims to create a global benchmark for mandatory sustainability-related financial disclosures that serve investors, distinguishing itself from voluntary frameworks like GRI [5][6]. - Strict adherence to ISSB standards in sustainability reporting can lead to concise reports that focus on investor concerns, avoiding the need for investors to seek third-party interpretations of a company's sustainability risks and performance [6].