Page 19 - 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

guidance. We will continue to engage with the ISSB in this process.”

The Report highlights the five most useful components of transition plans

disclosures that were suggested by market participants in IOSCO’s outreach:

? Ambition and targets;

? Decarbonization levers and action plan;

? Governance and oversight;

? Financial resources and human capital, and;

? Financial implications.

Rodrigo Buenaventura, Chair of IOSCO’s Sustainable Finance Task Force,

commented: “Comparable, consistent and reliable disclosures of transition plans may

have a positive effect on market participants’ ability to make informed decisions,

ultimately benefiting both investors and the integrity of the capital markets.

High-quality transition plans are key to navigate the transition towards lower GHG

emissions, a climate-resilient global economy and are relevant to all jurisdictions,

entities and investors”.

IOSCO intends to continue its engagement with key stakeholders, including the

IFRS Foundation, while promoting market integrity and mitigating greenwashing

risks with regards to transition plans, thus supporting investors’ informational needs

and the ability of markets to price sustainability-related risks and opportunities and

support capital allocation.

https://www.iosco.org/news/pdf/IOSCONEWS747.pdf

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