Page 17 - 期货和衍生品行业监管动态（2024年11月）

期货和衍生品行业监管动态

? 减碳措施及行动计划；

? 治理和监督；

? 财务资源和人力资本；

? 财务影响。

可持续金融工作组主席 Rodrigo Buenaventura 表示：“可比、一致且可靠的

过渡计划披露将对市场参与者的决策能力产生积极影响，从而最终惠及投资者和

资本市场诚信。高质量的过渡计划对于向低温室气体排放和气候适应型全球经济

的过渡至关重要，适用于所有司法辖区、实体和投资者。”

IOSCO 计划继续与包括国际财务报告准则基金会在内的关键利益相关方保

持合作，同时在过渡计划方面推动市场诚信，降低漂绿风险，从而支持投资者的

信息需求，提升市场定价可持续性相关风险与机遇的能力，助力资本分配。

IOSCO Publishes Report on Transition Plans Disclosures (2024/11/13)

Report explores how the related disclosures can support investor protection and

market integrity objectives and sets out future considerations for key stakeholders.

IOSCO has today published a Report on Transition Plans Disclosures.

Developed by IOSCO’s Sustainable Finance Taskforce (STF), the Report sets out

how transition plans disclosures can support the objectives of investor protection and

market integrity, shares challenges and key findings which point towards a series of

coordinated actions for IOSCO and other stakeholders to consider in the future which

concern four main aspects:

? Where transition plans are published, encouraging consistency and

comparability through guidance on transition plan disclosures,

4