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财今 · 财今股视 · 3 Jul 2023 · 04:00 pm · 21 mins listen
国际可持续性标准委员会(ISSB)在6月26日发布了两份正式文件,为 ESG 投资开启了一个新的里程碑!
该框架旨在重塑 ESG 报告规范,方式与 20 年前的国际财务报告准则大致相同。ISSB 框架还将影响上市公司在其财务报告中包含的信息,以便这些信息更好地反映环境、社会和治理风险。难道一套 ESG 标准就能框住全球企业?新框架对上市企业发展来说存在哪些利与弊?
图片来源:Shutterstock
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