ACCA：2023可持续发展报告：编制指南（中译版）（106页）.pdf

1、SUSTAINABILITYREPORTING THE GUIDE TOPREPARATIONWe are ACCA(the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,w

2、eve long championed inclusion and today proudly support a diverse community of over 247,000 members and 526,000 future members in 181 countries.Our forward-looking qualifications,continuous learning and insights are respected and valued by employers in every sector.They equip individuals with the bu

3、siness and finance expertise and ethical judgement to create,protect,and report the sustainable value delivered by organisations and economies.Guided by our purpose and values,our vision is to develop the accountancy profession the world needs.Partnering with policymakers,standard setters,the donor

4、community,educators and other accountancy bodies,were strengthening and building a profession that drives a sustainable future for all.Find out more at About ACCA 2023 Association of Chartered Certified Accountants November 2023 Organisations need to prepare sustainability-related information,either

5、 for the purposes of their own sustainability reporting or because they are part of the value chain of a sustainability reporter.Sustainability reporting requirements are developing rapidly,with the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board(o

6、r the ISSB Standards)serving as the basis for globally consistent reporting.While these standards have been developed to provide complete reporting for an investor audience,their design is such that they should support interoperability with other sustainability reporting regimes.This guide is the fi