一项针对大中型公司引入强制性气候报告的法案8月22日在澳大利亚参议院获得通过，标志着该国在建立新的气候风险披露框架方面迈出了重要一步。新拟议法案于今年早些时候推出，将引入与国际财务报告准则基金会（IFRS Foundation）国际可持续性标准委员会（ISSB）最近发布的标准大致一致的气候相关报告要求，包括披露与气候相关的风险和机遇，以及整个价值链中的温室气体排放情况。
英文原文如下：
Australian Senate today, marking a major step towards the establishment of a new climate risk disclosure framework in the country.
Launched earlier this year, the new proposed legislation would introduce climate-related reporting requirements broadly in line with the recently-released standards by the IFRS Foundation’s International Sustainability Standards Board (ISSB), including disclosures on climate-related risks and opportunities, and on greenhouse gas emissions across the value chain.
