5月27日，中国财政部发布了《企业可持续披露准则——基本准则》（征求意见稿）及起草说明，提出要以国际可持续披露准则（ISSB准则）为基础，制定体现国际准则有益经验、符合中国国情且能彰显中国特色的国家统一的可持续披露准则。

国际财务报告准则基金会受托人主席埃尔基·利卡宁（Erkki Liikanen）表示：

“我们欢迎中国财政部宣布要以ISSB准则为基础制定国家统一的可持续信息披露准则。我非常感谢中国财政部自ISSB成立以来一直支持ISSB建立全球基准。"

国际可持续准则理事会主席范易谋（Emmanuel Faber）表示：

“今天发布的《企业可持续披露准则——基本准则》（征求意见稿）和起草说明中提及的上述策略十分及时，因为我们要在国际证监会组织大会上，盘点评估已经开始采用或以其他方式使用ISSB准则的首批20多个司法管辖区。”

On 27 May, the Ministry of Finance of the People's Republic of China issued the Exposure Draft of Chinese Sustainability Disclosure Standards for Business Enterprises – Basic Standard and Explanation of the Drafting, articulating to formulate the unified China Sustainability Disclosure Standards based on ISSB Standards, that drawing on the beneficial experiences of ISSB Standards, aligning with China's context and showcasing Chinese characteristics.

IFRS Foundation Trustees Chair, Erkki Liikanen said:

"We welcome the recent announcement from the Chinese Ministry of Finance regarding their strategy for unified China Sustainability Disclosure Standards based on ISSB Standards. I am grateful to the continued support of the Ministry of Finance to the establishment of ISSB and the global baseline since our creation."

ISSB Chair, Emmanuel Faber said:

“This announcement, as part of the publication of the Exposure Draft of Chinese Sustainability Disclosure Standards for Business Enterprises – Basic Standard is very timely as we will assemble at IOSCO’s general meeting and take stock of the first cohort of 20+ jurisdictions that are already on their journey to adopt or other use our Standards. ”

附件下载：