{"id":24502,"date":"2025-06-08T21:16:46","date_gmt":"2025-06-08T13:16:46","guid":{"rendered":"https:\/\/news.techzone.today\/?page_id=24502"},"modified":"2025-11-19T14:10:35","modified_gmt":"2025-11-19T06:10:35","slug":"ifrs-s2%e6%98%af%e4%bb%80%e9%ba%bc%ef%bc%9f%e4%bc%81%e6%a5%ad%e6%8f%ad%e9%9c%b2%e6%b0%a3%e5%80%99%e9%a2%a8%e9%9a%aa%e8%88%87%e7%87%9f%e9%81%8b%e9%9f%8c%e6%80%a7%e7%9a%84%e9%97%9c%e9%8d%b5%e6%8c%87","status":"publish","type":"page","link":"https:\/\/news.techzone.today\/?page_id=24502","title":{"rendered":"IFRS \u662f\u4ec0\u9ebc\uff1f\u4f01\u696d\u63ed\u9732\u6c23\u5019\u98a8\u96aa\u8207\u71df\u904b\u97cc\u6027\u7684\u95dc\u9375\u6307\u5357"},"content":{"rendered":"\n<div class=\"cnvs-block-toc cnvs-block-toc-1749386862942\" >\n\t<\/div>\n\n\n\n<h2 id=\"%e4%bb%80%e9%ba%bc%e6%98%afifrs-s2%ef%bc%9f%e7%82%ba%e4%bd%95%e4%bc%81%e6%a5%ad%e5%bf%85%e9%a0%88%e9%97%9c%e6%b3%a8%ef%bc%9f\" class=\"wp-block-heading\">\u4ec0\u9ebc\u662fIFRS S2\uff1f\u70ba\u4f55\u4f01\u696d\u5fc5\u9808\u95dc\u6ce8\uff1f<\/h2>\n\n\n\n<p>IFRS S2\uff08International Financial Reporting Standard S2\uff09\u7531\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u7406\u4e8b\u6703\uff08ISSB\uff09\u5236\u5b9a\uff0c\u5c08\u9580\u91dd\u5c0d\u4f01\u696d\u7684\u6c23\u5019\u76f8\u95dc\u63ed\u9732\u8981\u6c42\uff0c\u662fTCFD\u67b6\u69cb\u7684\u5ef6\u4f38\u8207\u9032\u5316\u7248\u672c\u3002<\/p>\n\n\n\n<p>\u5b83\u8981\u6c42\u4f01\u696d\u63ed\u9732\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6c23\u5019\u76f8\u95dc\u98a8\u96aa\u8207\u6a5f\u6703<\/li>\n\n\n\n<li>\u97cc\u6027\u5206\u6790\u8207\u8ca1\u52d9\u885d\u64ca\u60c5\u5883<\/li>\n\n\n\n<li>\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\uff08\u542bScope 1, 2, 3\uff09<\/li>\n\n\n\n<li>\u6c23\u5019\u6cbb\u7406\u8207\u98a8\u96aa\u7ba1\u7406\u7b56\u7565<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udccc \u9069\u7528\u5c0d\u8c61\uff1a \u4e0a\u5e02\u6ac3\u516c\u53f8\u3001\u8cc7\u672c\u5e02\u5834\u53c3\u8207\u8005\u3001\u6c38\u7e8c\u5831\u544a\u7de8\u88fd\u55ae\u4f4d\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"ifrs-%e8%88%87-tcfd-%e6%9c%89%e4%bd%95%e5%b7%ae%e7%95%b0%e8%88%87%e6%89%bf%e8%a5%b2%ef%bc%9f\" class=\"wp-block-heading\">IFRS \u8207 TCFD \u6709\u4f55\u5dee\u7570\u8207\u627f\u8972\uff1f<\/h2>\n\n\n\n<p>IFRS \u5305\u542b S1(\u4e00\u822c\u6c38\u7e8c\u6e96\u5247)\u8207 S2(\u6c23\u5019\u76f8\u95dc\u6e96\u5247)\u627f\u8972 TCFD \u7684\u56db\u5927\u6838\u5fc3\u652f\u67f1\uff08\u6cbb\u7406\u3001\u7b56\u7565\u3001\u98a8\u96aa\u7ba1\u7406\u3001\u6307\u6a19\u8207\u76ee\u6a19\uff09\uff0c\u4f46\u66f4\u9032\u4e00\u6b65\u63d0\u5347\u53ef\u6bd4\u6027\u8207\u63ed\u9732\u4e00\u81f4\u6027\uff0c\u4f8b\u5982\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table has-medium-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">\u6bd4\u8f03\u9762\u5411<\/td><td class=\"has-text-align-center\" data-align=\"center\">TCFD<\/td><td class=\"has-text-align-center\" data-align=\"center\">IFRS<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u6cd5\u898f\u5730\u4f4d<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u5efa\u8b70\u6027<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u6e96\u5247\u6027\uff08\u5177\u5f37\u5236\u6027\u9069\u7528\u6f5b\u529b\uff09<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u5b9a\u91cf\u8981\u6c42<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u5efa\u8b70\u63ed\u9732<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8981\u6c42\u91cf\u5316\u6c23\u5019\u98a8\u96aa\u8ca1\u52d9\u5f71\u97ff<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u9069\u7528\u5c0d\u8c61<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8de8\u7522\u696d\u666e\u904d\u5efa\u8b70<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8ca1\u5831\u7de8\u88fd\u516c\u53f8\u70ba\u4e3b\u8981\u5c0d\u8c61<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e4%bc%81%e6%a5%ad%e8%a9%b2%e5%a6%82%e4%bd%95%e5%95%9f%e5%8b%95-ifrs-%e6%87%89%e5%b0%8d%e7%ad%96%e7%95%a5%ef%bc%9f\" class=\"wp-block-heading\">\u4f01\u696d\u8a72\u5982\u4f55\u555f\u52d5 IFRS \u61c9\u5c0d\u7b56\u7565\uff1f<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u76e4\u9ede\u73fe\u6709\u6c23\u5019\u98a8\u96aa\u8207\u61c9\u5c0d\u63aa\u65bd<\/li>\n\n\n\n<li>\u6bd4\u5c0d IFRS S2 \u63ed\u9732\u6b04\u4f4d\u662f\u5426\u5df2\u5177\u5099<\/li>\n\n\n\n<li>\u5efa\u69cb\u60c5\u5883\u5206\u6790\u8207\u97cc\u6027\u91cf\u5316\u6a21\u578b<\/li>\n\n\n\n<li>\u5efa\u7acb\u5e38\u614b\u5316\u7684\u8cc7\u6599\u6536\u96c6\u8207\u5167\u63a7\u6a5f\u5236<\/li>\n\n\n\n<li>\u5ef6\u4f38\u6aa2\u8a0e IFRS S1 \u7684\u63ed\u9732\u6b04\u4f4d<\/li>\n\n\n\n<li>\u7d50\u5408\u6c38\u7e8c\u5831\u544a\u3001\u5167\u90e8\u7a3d\u6838\u3001\u8463\u4e8b\u6703\u56de\u994b\u5f37\u5316\u7ba1\u7406\u93c8\u689d<\/li>\n<\/ol>\n\n\n\n<div style=\"height:7px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"ifrs-%e5%b0%8e%e5%85%a5%e7%9a%84%e6%8c%91%e6%88%b0%e8%88%87%e6%a9%9f%e6%9c%83\" class=\"wp-block-heading\">IFRS \u5c0e\u5165\u7684\u6311\u6230\u8207\u6a5f\u6703<\/h2>\n\n\n\n<p>\u2705 \u6311\u6230\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6578\u64da\u96e3\u4ee5\u8490\u96c6\u3001\u7121\u73fe\u6210\u6a21\u578b<\/li>\n\n\n\n<li>\u4e0d\u540c\u90e8\u9580\u9593\u9700\u5354\u4f5c\uff08ESG\u3001\u8ca1\u6703\u3001\u98a8\u63a7\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u2705 \u6a5f\u6703\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f70\u986f\u4f01\u696d\u98a8\u96aa\u638c\u63e1\u80fd\u529b\u8207\u97cc\u6027<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u722d\u53d6\u6c38\u7e8c\u8cc7\u91d1\u8207\u7da0\u8272\u91d1\u878d<\/li>\n\n\n\n<li>\u63d0\u5347\u54c1\u724c\u4fe1\u4efb\u8207\u570b\u969b\u5f62\u8c61<\/li>\n<\/ul>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e5%b8%b8%e8%a6%8b%e5%95%8f%e9%a1%8c%ef%bc%88faq%ef%bc%89\" class=\"wp-block-heading\">\u5e38\u898b\u554f\u984c\uff08FAQ\uff09<\/h2>\n\n\n\n<h3 id=\"q1%ef%bc%9aifrs-%e4%bb%80%e9%ba%bc%e6%99%82%e5%80%99%e9%96%8b%e5%a7%8b%e9%81%a9%e7%94%a8%ef%bc%9f\" class=\"wp-block-heading\">Q1\uff1aIFRS \u4ec0\u9ebc\u6642\u5019\u958b\u59cb\u9069\u7528\uff1f<\/h3>\n\n\n\n<p>A\uff1a\u90e8\u5206\u570b\u5bb6\u81ea2024\u5e74\u958b\u59cb\u5c07 IFRS \u7d0d\u5165\u6e96\u5247\uff0c\u53f0\u7063\u6b63\u9010\u6b65\u898f\u5283\u5c0d\u61c9\u4f5c\u6cd5\uff0c\u6700\u665a2029\u5e74\u6240\u6709\u4e0a\u5e02\u6ac3\u4f01\u696d\u5747\u9808\u7b26\u5408\uff0c\u5efa\u8b70\u63d0\u65e9\u5e03\u5c40\u3002<\/p>\n\n\n\n<h3 id=\"q2%ef%bc%9a%e4%b8%ad%e5%b0%8f%e4%bc%81%e6%a5%ad%e4%b9%9f%e8%a6%81%e5%b0%8e%e5%85%a5%e5%97%8e%ef%bc%9f\" class=\"wp-block-heading\">Q2\uff1a\u4e2d\u5c0f\u4f01\u696d\u4e5f\u8981\u5c0e\u5165\u55ce\uff1f<\/h3>\n\n\n\n<p>A\uff1a\u96d6\u672a\u5f37\u5236\u9069\u7528\uff0c\u4f46\u82e5\u70ba\u4f9b\u61c9\u93c8\u4e00\u74b0\u3001\u63a5\u53d7ESG\u67e5\u6838\u8005\u4ecd\u9700\u914d\u5408\u63ed\u9732\u3002<\/p>\n\n\n\n<h3 id=\"q3%ef%bc%9aifrs-%e6%98%af%e5%90%a6%e5%bc%b7%e5%88%b6%e9%81%a9%e7%94%a8%ef%bc%9f%e5%93%aa%e4%ba%9b%e4%bc%81%e6%a5%ad%e9%9c%80%e8%a6%81%e9%81%b5%e5%ae%88%ef%bc%9f\" class=\"wp-block-heading\">Q3\uff1aIFRS \u662f\u5426\u5f37\u5236\u9069\u7528\uff1f\u54ea\u4e9b\u4f01\u696d\u9700\u8981\u9075\u5b88\uff1f<\/h3>\n\n\n\n<p>A\uff1a IFRS \u672c\u8eab\u70ba ISSB \u6240\u9812\u5e03\u7684\u5168\u7403\u6027\u6e96\u5247\uff0c\u5404\u570b\u53ef\u9078\u64c7\u662f\u5426\u7d0d\u5165\u76e3\u7ba1\u9ad4\u7cfb\u3002\u82e5\u4f01\u696d\u4f4d\u65bc\u5c0e\u5165 IFRS \u7684\u570b\u5bb6\uff0c\u6216\u5728\u5168\u7403\u4f9b\u61c9\u93c8\u4e2d\u626e\u6f14\u91cd\u8981\u89d2\u8272\uff08\u5982\u4f9b\u61c9\u4e0a\u5e02\u4f01\u696d\uff09\uff0c\u5373\u4fbf\u975e\u5f37\u5236\uff0c\u4e5f\u5efa\u8b70\u63d0\u524d\u56e0\u61c9\u3002<\/p>\n\n\n\n<h3 id=\"ifrs-s2-%e7%9a%84%e6%8f%ad%e9%9c%b2%e9%a0%85%e7%9b%ae%e6%9c%89%e5%93%aa%e4%ba%9b%ef%bc%9f\" class=\"wp-block-heading\">IFRS S2 \u7684\u63ed\u9732\u9805\u76ee\u6709\u54ea\u4e9b\uff1f<\/h3>\n\n\n\n<p>A\uff1a \u63ed\u9732\u9805\u76ee\u4e3b\u8981\u6db5\u84cb\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6c23\u5019\u6cbb\u7406\u7d50\u69cb\u8207\u8cac\u4efb\u6b78\u5c6c<\/li>\n\n\n\n<li>\u6c23\u5019\u98a8\u96aa\/\u6a5f\u6703\u7684\u63cf\u8ff0\u8207\u8ca1\u52d9\u5f71\u97ff<\/li>\n\n\n\n<li>\u98a8\u96aa\u7ba1\u7406\u6d41\u7a0b<\/li>\n\n\n\n<li>\u76f8\u95dc\u6307\u6a19\u8207\u76ee\u6a19\uff08\u5982GHG\u6392\u653e\u3001\u6eab\u63a7\u76ee\u6a19\u7b49\uff09<\/li>\n\n\n\n<li>\u97cc\u6027\u5206\u6790\uff08\u542b\u60c5\u5883\u6a21\u64ec\uff09<\/li>\n<\/ul>\n\n\n\n<h3 id=\"q5%ef%bc%9aifrs-s2-%e6%98%af%e5%90%a6%e9%9c%80%e8%a6%81%e6%8e%a1%e7%94%a8%e7%89%b9%e5%ae%9a%e6%b0%a3%e5%80%99%e6%83%85%e5%a2%83%ef%bc%9f\" class=\"wp-block-heading\">Q5\uff1aIFRS S2 \u662f\u5426\u9700\u8981\u63a1\u7528\u7279\u5b9a\u6c23\u5019\u60c5\u5883\uff1f<\/h3>\n\n\n\n<p>A\uff1a \u662f\u7684\uff0cIFRS S2 \u8981\u6c42\u4f01\u696d\u4f7f\u7528\u300c\u5408\u7406\u4e14\u76f8\u95dc\u300d\u7684\u6c23\u5019\u60c5\u5883\uff0c\u81f3\u5c11\u6db5\u84cb\u4e00\u500b\u7b26\u5408\u5168\u7403\u5347\u6eab\u76ee\u6a19\uff08\u59821.5\u00b0C\uff09\u7684\u8f49\u578b\u8def\u5f91\u3002\u60c5\u5883\u61c9\u7528\u9700\u7d50\u5408\u4f01\u696d\u5be6\u6cc1\uff0c\u6709\u4e9b\u4f01\u696d\u6703\u4f7f\u7528 IEA\u3001NGFS \u7b49\u53c3\u8003\u60c5\u5883\u3002\u53e6\uff0cIFRS S2\u4e5f\u5305\u542b\u5728\u81fa\u7063\u6703\u767c\u751f\u7684\u7acb\u5373\u6027\u98a8\u96aa\uff0c\u61c9\u4ee5\u91cf\u5316\u60c5\u5883\u5206\u6790\u91d0\u6e05\u4f01\u696d\u97cc\u6027\u3002<\/p>\n\n\n\n<h3 id=\"q6%ef%bc%9a%e6%ba%ab%e5%ae%a4%e6%b0%a3%e9%ab%94%e6%8e%92%e6%94%be%ef%bc%88ghg%ef%bc%89%e6%98%af%e5%90%a6%e8%a6%81%e6%8f%ad%e9%9c%b2-scope-3%ef%bc%9f\" class=\"wp-block-heading\">Q6\uff1a\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\uff08GHG\uff09\u662f\u5426\u8981\u63ed\u9732 Scope 3\uff1f<\/h3>\n\n\n\n<p>A\uff1a IFRS S2 \u8981\u6c42\u63ed\u9732 Scope 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