Page 18 - 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

? promoting assurance of transition plan disclosures,

? enhancing legal and regulatory clarity and oversight, and

? building capacity.

On consistency and comparability, stakeholders suggested additional guidance

on transition plans disclosures could clarify disclosure expectations and lead towards

more standardized information. They see alignment of guidance on transition plans

disclosures as key so that investors can understand and compare information across

different jurisdictions, even though national transition plans requirements may differ.

IOSCO’s Report therefore welcomes the IFRS Foundation’s plan to develop

educational material and, if needed, application guidance to support transition plans

disclosures that provide investors with the information needed to make informed

decisions about risks and opportunities. IOSCO encourages the International

Sustainability Standards Board (ISSB) to maintain a high level of interoperability of

the IFRS Sustainability Disclosure Standards with key jurisdictional standards as they

develop this educational material.

To enhance clarity, IOSCO also encourages relevant standard setters to consider

providing markers on what would constitute forward-looking information, in

accordance with their standards and governance processes. This can support reporting

entities in managing potential liability risks while disclosing much needed

forward-looking, climate-related, information.

Jean-Paul Servais, Chair of IOSCO’s Board and Chair of the Belgium Financial

Services & Markets Authority (FSMA), said: “Climate transition plans are becoming

increasingly used by companies. To help investors and issuers, IOSCO publishes

today a comprehensive report on transition plan disclosures. In this respect, IOSCO

welcomes the ISSB’s announcement on developing educational materials in this area

and invites them to continue their efforts with regards to alignment of standards and

5