一項針對大中型公司引入強制性氣候報告的法案8月22日在澳大利亞參議院獲得通過，標志著該國在建立新的氣候風險披露框架方面邁出了重要一步。新擬議法案于今年早些時候推出，將引入與國際財務報告準則基金會（IFRS Foundation）國際可持續性標準委員會（ISSB）最近發布的標準大致一致的氣候相關報告要求，包括披露與氣候相關的風險和機遇，以及整個價值鏈中的溫室氣體排放情況。
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.
