可持续发展报告披露清单指南

Guide to sustainability reporting IFRS®Sustainability Disclosure Standards May 2025 Contents About this guide1 The checklist6 1General disclosures61.1Interaction with law or regulation61.2Commercially sensitive information61.3Reporting entity61.4Connected information61.5Sources of guidance71.6Location of disclosures71.7Timing of reporting71.8Comparative information81.9Statement of compliance81.10Judgements91.11Measurement uncertainty91.12Errors91.13Transition reliefs9 2Climate10 2.1Governance102.2Strategy102.2.1Climate-related risks and opportunities 102.2.2Business model and value chain112.2.3Strategy and decision-making112.2.4Financial position, financialperformance and cash flows122.2.5Climate resilience13 2.4Metrics and targets142.4.1Greenhouse gas emissions142.4.2Other cross-industry metrics162.4.3Industry-based metrics162.4.4Financed emissions172.4.5Other metrics182.4.6Climate-related targets19 3Other topics213.1Governance213.2Strategy213.2.1Sustainability-related risks andopportunities213.2.2Business model and value chain223.2.3Strategy and decision-making223.2.4Financial position, financialperformance and cash flows223.2.5Resilience233.3Risk management243.4Metrics and targets24 Aboutthisguide This guide has been produced by the KPMG International Standards Group (part of KPMG IFRGLimited). When preparing sustainability reports, this guide will help entities to: This guide reflects IFRS®Sustainability Disclosure Standards that have been issued by the InternationalSustainability Standards Board (ISSB) as at 30 April 2025: •IFRS S1General Requirements for Disclosure of Sustainability-related Financial Information(IFRS S1); and •IFRS S2Climate-related Disclosures(IFRS S2). The first two IFRS Sustainability Disclosure Standards (the standards) are designed to be appliedtogether and alongside future topic- or industry-specific standards. For topics other than climate,preparers will need to seek guidance on appropriate disclosures from other sources identified inIFRS S1 – e.g. the Sustainability Accounting Standards Board (SASB) Standards. The ISSB has proposed a set ofnarrow-scope amendments to IFRS S2. This publication does notinclude these future developments. Scope of the checklist The checklist focuses on compliance withspecific disclosure requirementsin IFRS S1 and IFRS S2.It does not include all requirements for, or guidance on, preparing sustainability reporting underIFRS Sustainability Disclosure Standards. Our publicationFirst Impressions1provides further guidanceon applying IFRS Sustainability Disclosure Standards.Appendix Ialso includes cross references to therelevant sections ofFirst Impressions. It is up to local jurisdictions to determine whether or when to mandate adoption of IFRS SustainabilityDisclosure Standards, or for entities to decide to apply the standards voluntarily. Local jurisdictionswill also decide how to incorporate the standards into local requirements, which may result in localamendments. This guide contains disclosure requirements under IFRS Sustainability DisclosureStandards as issued by the ISSBonly; it excludes any local requirements. It also does not considerthe legal or regulatory requirements of any particular jurisdiction. In addition, these standards and their interpretations change over time. Accordingly, this guide shouldnot be used as a substitute for referring to the requirements and other relevant interpretative guidance. Navigating the checklist An entity applies the chapters in this guide as follows. The ‘climate-first’ transition relief allows an entity to report only on climate-related risks andopportunities in the first year it applies the standards2. If Chapter 3 applies, then entities will need to complete it separately for each relevant topic – e.g. forbiodiversity or human capital – if information on that topic is material. This is because a complete setof sustainability-related financial disclosures needs to present fairlyallsustainability-related risks andopportunities that could reasonably be expected to affect an entity’s prospects. The standards include additional transition reliefs that may impact the information disclosed.For example, an entity is not required to disclose comparative information in the first year it appliesthe standards and further reliefs are available – e.g. on measuring greenhouse gas emissions anddisclosure of Scope 3 emissions. SeeChapter 6ofFirst Impressionsfor further guidance on transitionreliefs and seeAppendix IIfor the transition reliefs by section of the checklist. The following symbols are used throughout this guide: References are included in the left-hand margin to identify the relevant paragraphs of the standards. Key concepts and principles The following concepts and principles are important for an entity to consider when preparing andpresenting sustainability reports. Materiality Materiality plays a critical role under IFRS Sustainability Disclosure Standards. Entities makemate