可持续报告——披露一览表（英）

Disclosure checklistGuide to sustainability reportingIFRS® Sustainability Disclosure StandardsMay 2025kpmg.com/ifrsContentsAbout this guide 1The checklist 61 General disclosures 61.1 Interaction with law or regulation 61.2 Commercially sensitive information 61.3 Reporting entity 61.4 Connected information 61.5 Sources of guidance 71.6 Location of disclosures 71.7 Timing of reporting 71.8 Comparative information 81.9 Statement of compliance 81.10 Judgements 91.11 Measurement uncertainty 91.12 Errors 91.13 Transition reliefs 92 Climate 102.1 Governance 102.2 Strategy 102.2.1 Climate-related risks and opportunities 102.2.2 Business model and value chain 112.2.3 Strategy and decision-making 112.2.4 Financial position, financial performance and cash flows 122.2.5 Climate resilience 132.3 Risk management 142.4 Metrics and targets 142.4.1 Greenhouse gas emissions 142.4.2 Other cross-industry metrics 162.4.3 Industry-based metrics 162.4.4 Financed emissions 172.4.5 Other metrics 182.4.6 Climate-related targets 193 Other topics 213.1 Governance 213.2 Strategy 213.2.1 Sustainability-related risks and opportunities 213.2.2 Business model and value chain 223.2.3 Strategy and decision-making 223.2.4 Financial position, financial performance and cash flows 223.2.5 Resilience 233.3 Risk management 243.4 Metrics and targets 24Appendix I: Further guidance 26Appendix II: Transition reliefs 27Keeping in touch 28This publication contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by KPMG IFRG Limited with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Sustainability Disclosure Standards and the work of the IFRS Foundation please visit https://www.ifrs.org. About this guide This guide has been produced by the KPMG International Standards Group (part of KPMG IFRG Limited). When preparing sustainability reports, this guide will help entities to: ...follow the disclosure requirements in an easy-to- understand sequence...identify the disclosure requirements for climateand other topics...recognise the importance of connected reporting – i.e. with the front and back of the report telling the same story...identify available transition reliefs for first-time adopters and the requirements for more experienced reporters IFRS S1IFRS S2 This guide reflects IFRS® Sustainability Disclosure Standards that have been issued by the International Sustainability Standards Board (ISSB) as at 30 April 2025:• IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1); and• IFRS S2 Climate-related Disclosures (IFRS S2). The first two IFRS Sustainability Disclosure Standards (the standards) are designed to be applied together 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 ident