My name is Gabriel Benedict, and I am on the technical staff at the ISSB, joined by Sue Lloyd, one of our vice chairs.

我叫加布裡埃爾-本尼迪克特，是國際社會保障協會的技術人員，我們的副主席之一蘇-勞埃德也是我的同事。

As we get started, you can find our standards on our website, which includes the appendices as well as the basis for conclusions and accompanying guidance, which refer to as, collectively, the standards and related materials.

在我們開始工作時，您可以在我們的網站上找到我們的標準，其中包括附錄以及結論依據和隨附指南，統稱為標準和相關材料。

Our webcast and materials explaining and illustrating S1 and S2 can also be found on our website.

我們的網播以及解釋和說明 S1 和 S2 的材料也可在我們的網站上找到。

Finally, the views expressed in this webcast are those of myself and Sue.

最後，本網絡廣播中表達的觀點僅代表我本人和 Sue 的觀點。

They are not necessarily those of the ISSB or the IFRS Foundation.

它們不一定是 ISSB 或 IFRS 基金會的觀點。

As a reminder of our objective, our webcast is to explain the disclosure requirements related to the current and anticipated financial effects of sustainability-related, including climate, risks and opportunities on a company's financial performance, financial position, and cash flows, also referred to as current and anticipated financial effects.

作為對我們目標的提醒，我們的網絡直播將解釋與可持續發展相關的當前和預期財務影響相關的披露要求，包括氣候、風險和機遇對公司財務業績、財務狀況和現金流的影響，也稱為當前和預期財務影響。

Current and anticipated financial effects requirements are part of a company's disclosures about strategy, which provide information about a company's approach to managing sustainability-related risks and opportunities.

當前和預期的財務影響要求是公司戰略披露的一部分，它提供了公司管理可持續發展相關風險和機遇的方法的資訊。

As we begin, one last reminder regarding terminology for our webcast.

在我們開始之前，最後提醒大家注意網絡廣播的術語。

We use the term investors to refer to primary users of general-purpose financial reports who are existing and potential investors, lenders, and other creditors.

我們使用 "投資者 "一詞來指通用財務報告的主要用戶，即現有和潛在的投資者、貸款人和其他債權人。

We use the term financial effects to refer to the effects on the financial statements and being a company's financial position, financial performance, and cash flows.

我們使用 "財務影響 "一詞來指對財務報表的影響，以及對公司財務狀況、財務業績和現金流的影響。

And we use the term reporting package to refer to the general-purpose financial reports, the package of information that includes both the financial statements and our sustainability-related financial disclosures, which provide financial information about a company that is material to investors in making investment decisions.

我們使用 "一攬子報告 "一詞來指通用財務報告，即包括財務報表和可持續發展相關財務資訊披露的一攬子資訊，這些資訊提供了對投資者做出投資決策至關重要的公司財務資訊。

Our first topic in Part 2 pertains to anticipated effects.

第 2 部分的第一個主題涉及預期效果。

Companies are required to provide information about how it expects its financial position, financial performance, and cash flows to be affected over the short, medium, and long term, given its strategy to manage sustainability-related risks and opportunities.

公司必須提供資訊，說明在管理與可持續發展相關的風險和機遇的戰略下，公司預計其財務狀況、財務業績和現金流在短期、中期和長期內會受到怎樣的影響。

To determine how management expects its financial position to change over the short, medium, and long term, a company considers investment and disposal plans, for example, capital expenditure, major acquisitions and disposals, including plans the company is not contractually committed to, and plan sources of funding to implement their strategy.

為了確定管理層預計其財務狀況在短期、中期和長期內將如何變化，公司會考慮投資和處置計劃，例如資本支出、重大收購和處置，包括公司未在合同中承諾的計劃，以及實施戰略的計劃資金來源。

A company must consider information about decisions made that may result in future inflows and outflows that have not yet met the criteria for recognition in the related financial statements.

公司必須考慮有關決策的資訊，這些決策可能導致尚未達到相關財務報表確認標準的未來資金流入和流出。

As discussed in Part 1, the standards ask a company to provide quantitative and qualitative information subject to the mechanisms available to it, and allows a company to disclose a single amount or range when disclosing quantitative information.

如第 1 部分所述，該標準要求公司在其可利用的機制範圍內提供定量和定性資訊，並允許公司在披露定量資訊時披露單一金額或範圍。

Applying anticipated financial effects requirements will require management judgment.

應用預期的財務影響要求需要管理層的判斷。

The ISSB introduced proportionality mechanisms to enable disclosure requirements to be scalable when relevant, which we will discuss shortly.

ISSB 引入了相稱性機制，使披露要求在相關情況下具有可擴展性，我們稍後將對此進行討論。

Now, on to an example to illustrate the anticipated financial effects disclosures.

現在，我們舉例說明預期財務影響的披露。

For the purposes of this webcast, we will be working through each requirement separately, using examples to help explain each requirement.

在本次網播中，我們將分別討論每項要求，並使用示例幫助解釋每項要求。

As a result, each example does not provide a complete illustration of all current and anticipated financial effects disclosure requirements.

是以，每個示例並不能完全說明當前和預期的所有財務影響披露要求。

So, Company C has a transition plan that relies on the replacement of a third party's financial status to the company's diesel-powered fleet with electric vehicles over the next five years.

是以，C 公司制定了一項過渡計劃，依靠第三方在未來五年內用電動汽車取代公司機油動力車隊的財務狀況。

The plan is to replace each vehicle as it reaches the end of its useful life.

計劃是在每輛車的使用壽命結束時進行更換。

The company has reviewed the residual values of the fleet and concluded that no changes to the depreciation rates or the useful lives are required.

公司對車隊的剩餘價值進行了審查，得出的結論是無需對摺舊率或使用壽命進行修改。

Company C determines that there are no current effects on the financial position, financial performance, and cash flows reported in the financial statements arising from this climate-related risk and opportunity, which might be information that Company C wants to provide.

C 公司確定，與氣候相關的風險和機遇不會對財務報表中報告的財務狀況、財務業績和 現金流產生當前影響，這可能是 C 公司想要提供的資訊。

In its sustainability-related financial disclosures, subject to considering the mechanisms available to it, Company C will provide information identifying and explaining the connections between their vehicle transition plan, as this is part of its strategy to manage sustainability-related risks and opportunities and the anticipated financial effects.

在其與可持續性相關的財務披露中，C 公司將在考慮其可用機制的前提下，提供資訊以確定和解釋其車輛過渡計劃（這是其管理與可持續性相關的風險和機遇的戰略的一部分）與預期財務影響之間的聯繫。

While considering materiality, Company C may need to explain that the transition plan will have consequences for its future cash flows and its accounting, as reflected in the related financial statements, and that this is consistent with its transition plan.

在考慮重要性的同時，C 公司可能需要解釋，過渡計劃將對其未來現金流和會計產生影 響，正如相關財務報表所反映的那樣，這與其過渡計劃是一致的。

Company C may be able to disclose the capital investment plan per year, provided as a single amount or range, providing information to help investors understand the anticipated financial effects of managing its sustainability-related risks and opportunities, the expected investment to install charging points, and the plan to transition their fleet evenly over the next years, the anticipated reduction in fuel costs for their new electrified fleet, and disclose that this plan does not require new sources of funding if deemed material information.

C 公司可以披露每年的資本投資計劃，以單個金額或範圍的形式提供資訊，幫助投資者瞭解管理可持續發展相關風險和機遇的預期財務影響、安裝充電樁的預期投資、未來幾年均勻過渡車隊的計劃、新電氣化車隊燃料成本的預期降低，以及披露該計劃不需要新的資金來源（如果被視為重要資訊）。

As with all our examples, it is important to note that there could be other effects and considerations specific to the company, so this is not an exhaustive list of all the considerations.

與我們舉出的所有例子一樣，必須注意的是，公司可能還有其他特定的影響和考慮因素，是以這並不是一份詳盡的考慮因素清單。

When providing anticipated financial effects information, a company needs to specify the time horizons over which the effects could reasonably occur, and explain how it defines short, medium, and long-term, including how these are linked to the planning horizons used by the company for strategic decision-making.

在提供預期財務影響資訊時，公司需要說明可能合理產生影響的時間範圍，並解釋如何定義短期、中期和長期，包括如何將這些時間範圍與公司用於戰略決策的規劃時間範圍聯繫起來。

This is another area of management judgment.

這是管理判斷的另一個領域。

There is no one-size-fits-all approach to determining short, medium, and long-term risks.

在確定短期、中期和長期風險方面，沒有放之四海而皆準的方法。

This approach leverages the TCFD recommendations.

這種方法利用了 TCFD 的建議。

The TCFD believed that if they were to define such time frames for all companies across sectors for short, medium, and long-term, an approach could hinder a company's consideration of climate-related risks and opportunities that are specific to their business, and the ISSB has applied the same logic for sustainability-related risks and opportunities.

TCFD 認為，如果要為各行各業的所有公司定義短期、中期和長期的時間框架，這種方法可能會妨礙公司考慮與其業務具體相關的氣候相關風險和機遇，而 ISSB 對與可持續發展相關的風險和機遇也採用了同樣的邏輯。

Not specifically defining time frames requires management to use judgment to determine those relevant to their own circumstances.

如果不具體規定時限，管理層就需要根據自身情況作出判斷。

Companies may do so using different factors, including industry-specific characteristics such as cash flow, investment and business cycles, the planning horizons typically used in a company's industry for strategic decision-making, and capital allocation plans, and the time horizons over which investors conduct their assessment of a company in that industry.

公司在這樣做時可能會使用不同的因素，包括現金流、投資和商業週期等特定行業的特點，公司所在行業通常用於戰略決策和資本分配計劃的規劃期限，以及投資者對該行業公司進行評估的時間期限。

To illustrate, time horizons could differ if a company were a manufacturer of perishable goods, a software business, or in mining and exploration.

舉例來說，如果一家公司是易腐商品製造商、軟件企業或採礦和勘探企業，其時間跨度就會不同。

So, let's move on to the final topic, the mechanisms that were included to proportionality.

那麼，讓我們繼續討論最後一個話題，即比例相稱性所包含的機制。

So, we'll look at these two different types of mechanisms.

是以，我們來看看這兩種不同類型的機制。

So, the mechanisms to facilitate application, which apply both to disclosures about current and anticipated financial effects, and the mechanisms that address the range of capabilities and level of preparedness of entities around the world to apply the standards, and therefore address challenges entities could have with resource constraints, data availability, and the and they only apply to the anticipated financial effects disclosures.

是以，促進應用的機制既適用於當前財務影響的披露，也適用於預期財務影響的披露，這些機制解決了世界各地實體在應用標準方面的能力和準備程度，是以解決了實體在資源限制、數據可用性方面可能遇到的挑戰，而且這些機制只適用於預期財務影響的披露。

So, taken together, these mechanisms are intended to support companies to provide information and to assist them in applying the current and anticipated disclosure requirements that we included in S1 and S2.

是以，綜合來看，這些機制旨在支持公司提供資訊，並協助他們應用我們在 S1 和 S2 中包含的當前和預期披露要求。

So, let's start with these mechanisms to facilitate application that apply to both current and anticipated financial effects.

是以，讓我們從這些機制入手，促進適用於當前和預期財務影響的應用。

So, when referring to both current and anticipated financial effects, companies need not provide quantitative information, or at least more emphasis is put on qualitative information, related to a sustainability-related risk or opportunity if either the current or anticipated effects are not separately identifiable, or if the level of measurement uncertainty that's involved is so high that the resulting quantitative information might not be useful.

是以，在提及當前和預期的財務影響時，如果當前或預期的影響無法單獨識別，或者如果所涉及的測量不確定性非常高，以至於所產生的定量資訊可能沒有用處，那麼公司就不需要提供與可持續發展相關的風險或機遇有關的定量資訊，或者至少更強調定性資訊。

Both of these concepts, although they're used in a different context, have been taken from IFRS accounting standards.

這兩個概念雖然使用的語境不同，但都來自《國際財務報告準則》的會計準則。

So, let's look at the first criterion.

那麼，我們來看看第一條標準。

Practically speaking, it may not be possible in some cases for management to separately identify the financial effects of an individual's sustainability-related risk and opportunity, and that's because the financial effects could arise from multiple risks or opportunities, and they could affect multiple line items of the related financial statements.

實際上，在某些情況下，管理層可能無法單獨識別個人與可持續性相關的風險和機遇的財務影響，這是因為財務影響可能來自多個風險或機遇，它們可能影響相關財務報表的多個細列項目。

Regarding the second criteria on measurement uncertainty and assessing whether information is useful, it might be helpful to consider the conceptual foundations that are included in is useful if it is relevant and faithfully represents what it ought to represent.

關於衡量不確定性和評估資訊是否有用的第二項標準，不妨考慮一下《衡量不確定性和評 估資訊是否有用》所包含的概念基礎。

This is helpful to keep in mind when considering disclosure of quantitative information with a high level of measurement uncertainty.

在考慮披露具有高度測量不確定性的定量資訊時，牢記這一點很有幫助。

If a company determines that it's not required to provide quantitative information about current or anticipated financial effects, applying these criteria mentioned above, then the company is required still to provide information, but that information is an explanation of why it hasn't provided quantitative information, and qualitative information about the financial effects, including identifying the line items, the totals, and the subtotals within the related financial statements that are likely to be affected or have been affected by that information, but about the combined effects of that sustainability-related risk or opportunity with other sustainability-related risks or opportunities and other factors affecting it, unless the company determines that that quantitative information about combined financial effects would not be useful.

如果公司根據上述標準確定不需要提供有關當前或預期財務影響的定量資訊，那麼公司仍需提供資訊，但這些資訊是解釋為什麼沒有提供定量資訊，以及有關財務影響的定性資訊，包括確定相關財務報表中可能受到或已經受到該資訊影響的細列項目、總計和小計、以及相關財務報表中可能受到或已經受到該資訊影響的小計，但關於該可持續發展相關風險或機遇與其他可持續發展相關風險或機遇以及其他影響因素的綜合影響，除非該公司確定關於綜合財務影響的定量資訊沒有用處。

So let's consider the following example.

讓我們來看看下面這個例子。

Company D has identified a climate-related transition risk and is experiencing a decline in revenue from the sale of its diesel vehicles.

D 公司發現了與氣候相關的轉型風險，柴油車銷售收入正在下降。

The company believes that this is due to a change in consumer demand, but it cannot separately identify the effect of the change in consumer demand that's associated particularly with climate transition risk from other factors that are affecting the demand and the consequences for revenue.

該公司認為，這是由於消費者需求發生了變化，但它無法從其他影響需求的因素中單獨找出消費者需求變化的影響，尤其是與氣候轉型風險相關的影響，以及對收入的影響。

This means that they conclude they cannot separately identify the effect of the climate-related transition risk to quantify it.

這意味著他們的結論是，他們無法單獨確定與氣候相關的過渡風險的影響，也無法對其進行量化。

Although only one of the criteria needs to be met to qualify for this relief or assistance for disclosure, in this case the company also does conclude that as a result of the difficulty of separating, it also cannot quantify the effects on revenue from this particular aspect of the change in consumer demand with the appropriate level of measurement uncertainty.

雖然只需滿足其中一項標準就有資格獲得這種披露減免或援助，但在這種情況下，公司也確實得出結論，由於難以區分，它也無法以適當的計量不確定性水準來量化消費者需求變化的這一特定方面對收入的影響。

It concludes there's a high level of measurement uncertainty, so high that it would affect the usefulness of the information.

它的結論是，測量的不確定性很高，高到會影響資訊的實用性。

As a result of those assessments, Company D determines that it's unable to provide quantitative information about the current financial effects of the climate-related transition risk.

根據這些評估結果，D 公司決定無法提供與氣候相關的過渡風險對當前財務影響的量化資訊。

So Company D is able to apply the mechanisms to facilitate application and to provide qualitative information about the line items, totals and subtotals within the related financial statements that have been affected.

是以，D 公司能夠應用這些機制來促進應用，並提供受影響的相關財務報表內的細列項目、合計和小計的定性資訊。

In this case, for example, this would include identifying the revenue line item in the statement of financial performance as a line item affected by this risk.

例如，在本例中，這將包括確定財務業績表中的收入細列項目為受此風險影響的細列項目。

In addition, Company D would provide quantitative information about the combined financial effects of the change in consumer demand and other factors which have resulted in a decrease in revenue if that information is determined to be useful.

此外，D 公司還將提供有關消費者需求變化和其他導致收入減少的因素的綜合財務影響的定量信 息，如果確定這些資訊有用的話。

These disclosures will identify and explain the connections between the sustainability-related risks and the decrease in revenue that's reflected in the current period financial statements.

這些披露將確定並解釋與可持續性相關的風險與當期財務報表中反映的收入減少之間的聯繫。

Company D may be able to consider the use of cross-referencing to information in the related financial statements if this avoids unnecessary duplication and the criteria set out in the standards are met, including specific references to the notes.

如果可以避免不必要的重複，並且符合準則中規定的標準，包括對附註的具體引用，D 公司可以考慮對相關財務報表中的資訊進行交叉引用。

Now that we've talked about the mechanisms to The ISSB has introduced proportionality mechanisms to support preparers in dealing with data availability and to scale the requirements in S1 and S2, specifically considering the range of capabilities and preparedness of companies around the world to apply the requirements.

既然我們已經談到了相關機制，ISSB 已經引入了相稱性機制，以支持編制者處理數據可用性問題，並擴展 S1 和 S2 中的要求，特別是考慮到世界各地公司應用這些要求的能力和準備程度。

More specifically, proportionality mechanisms have been introduced to support companies in dealing with resource constraints, noting that the cost of investing in and operating the systems and processes necessary for applying the anticipated financial effects requirements are proportionately higher for some entities.

更具體地說，已經引入了比例機制，以支持公司應對資源限制，同時注意到對某些實體而言，投資和營運應用預期財務影響要求所必需的系統和流程的成本會相應較高。

Data availability, noting the high quality external data is less available in some markets, industries, and parts of the value chain.

數據可用性，注意到在某些市場、行業和價值鏈的某些環節，高質量的外部數據較少。

And specialist availability, noting that skills and expertise are less available to some companies and in some markets.

專家的可用性，指出某些公司和某些市場的技能和專業知識較少。

Proportionality mechanisms only apply to anticipated financial effects.

比例機制只適用於預期的財務影響。

The criteria to apply these include companies being able to use all reasonable and supportable information that is available to the company at the reporting date without undue cost or effort and an approach being used that is commensurate with the skills, capabilities, and resources that are available to the company for preparing those disclosures.

應用這些標準包括公司能夠在不付出過多成本或努力的情況下，使用公司在報告日可獲得的所有合理且可支持的資訊，以及所使用的方法與公司可用於準備這些披露資訊的技能、能力和資源相稱。

So, let's dive into the first proportionality mechanism.

那麼，讓我們深入探討第一個比例機制。

The concept of all reasonable and supportable information that is available to the entity at the reporting date without undue cost or effort is beneficial if entities apply the parameters for the type of information to consider and for the effort required to obtain such information.

如果各實體對需要考慮的資訊類型和獲取此類資訊所需的努力適用參數，那麼報告日期實體可獲得的所有合理且可證明的資訊這一概念是有益的。

Determining what qualifies as reasonable and supportable information involves a company to consider all the information that is reasonably available, including information an entity already has, having an appropriate basis for using the information, and considering information available at the reporting date, including information about past events, current conditions, and forecasts of future conditions.

確定哪些資訊符合合理和可支持資訊的條件，需要公司考慮所有可合理獲得的資訊，包括實體已經擁有的資訊、使用資訊的適當依據，以及考慮報告日可獲得的資訊，包括有關過去事件、當前狀況和未來狀況預測的資訊。

A company cannot ignore information that would inform its disclosure, nor is a company expected to carry out an extensive search for such information.

公司不能忽視可為其披露資訊提供依據的資訊，也不能指望公司廣泛搜尋此類資訊。

The information should be available without undue cost or effort.

提供這些資訊不應花費過多的成本或精力。

At the same time, companies cannot argue that no effort is necessary, because information about sustainability-related risks and opportunities that could reasonably be expected to affect the company's prospects would be useful to investors.

與此同時，公司也不能說沒有必要做任何努力，因為有關可持續發展相關風險和機遇的資訊，如果可以合理地預期會影響公司的前景，那麼這些資訊對投資者是有用的。

The greater the usefulness of the information about a sustainability-related risk or opportunity is to investor, the greater the undue cost and effort can change over time as circumstances change.

與可持續發展相關的風險或機遇的資訊對投資者的用處越大，不當成本和努力就越大，而且隨著時間的推移，情況會發生變化。

Now moving to the second proportionality mechanism, when we think about skills, capabilities, and resources, this might include both internal and external skills, capabilities, and resources.

現在來看第二個比例機制，當我們考慮技能、能力和資源時，這可能既包括內部技能、能力和資源，也包括外部技能、能力和資源。

As it relates to disclosing information about the anticipated financial effects of a particular sustainability-related risk or opportunity, an entity with fewer resources may be limited in its ability to quantify the anticipated effects of such a risk or opportunity.

在披露特定可持續性相關風險或機遇的預期財務影響的資訊方面，資源較少的實體在量化此類風險或機遇的預期影響方面可能能力有限。

Skills, capabilities, and resources might also provide context to inform consideration of the potential cost or level of effort required in preparing anticipated financial effects information.

技能、能力和資源也可為考慮編制預期財務影響資訊所需的潛在成本或工作量提供背景資訊。

It is important to note that a company need not provide quantitative information about the anticipated financial effects of a sustainability-related risk or opportunity if it does not have the skills, capabilities, or resources to provide that quantitative information.

需要注意的是，如果公司不具備提供量化資訊的技能、能力或資源，則無需提供與可持續發展相關的風險或機遇的預期財務影響的量化資訊。

However, for the avoidance of doubt, if resources are available to the company, then it will be able to invest in obtaining or developing the necessary skills and capabilities.

不過，為了避免疑慮，如果公司擁有資源，就能夠投資於獲取或發展必要的技能和能力。

If quantitative information about the anticipated effect of an individual risk or opportunity is not provided, the company will need to explain why it has not provided quantitative information, provide qualitative information about those anticipated financial effects, including identifying the line items, totals, and subtotals within the related financial statements that are likely to be affected or have been affected by that sustainability-related risk or opportunity, and provide quantitative information about the combined effects of that sustainability-related risk or opportunity with other sustainability-related risks or opportunities and other factors affecting it unless the company determines that quantitative information about the combined effects would not be useful.

如果沒有提供有關單個風險或機會的預期影響的定量資訊，公司需要解釋為什麼沒有提供定量資訊，提供有關這些預期財務影響的定性資訊，包括確定相關財務報表中可能受到或已經受到可持續發展相關風險或機會影響的細列項目、總計和小計，並提供有關可持續發展相關風險或機會與其他可持續發展相關風險或機會以及其他影響因素的綜合影響的定量資訊，除非公司確定有關綜合影響的定量資訊沒有用處。

Note, under both types of mechanisms, the information that needs to be provided as a result of not providing quantitative information for the financial effects of a sustainability-related risk or opportunity are the same.

請注意，在這兩類機制下，由於不提供與可持續性相關的風險或機遇的財務影響的定量資訊而需要提供的資訊是相同的。

Consider this example on using an approach that is commensurate with the skills, capabilities, and resources.

舉例說明如何使用與技能、能力和資源相稱的方法。

Company E is a small beverage manufacturer that depends on the availability and quality of local water resources, which are affected by an increase in drought conditions due to climate change.

E 公司是一家小型飲料生產商，依賴於當地水資源的供應和品質，而氣候變化導致旱情加劇，影響了水資源的供應和品質。

This, in turn, could affect the manufacturer's operations and its ability to produce its goods, thus presenting a climate-related physical risk.

這反過來又會影響製造商的營運及其生產貨物的能力，從而帶來與氣候相關的有形風險。

If the manufacturer sees this risk as longer-term, which the company has defined as greater than five years, and the company performs strategic planning for only the next five years, providing useful quantitative information related to this effect may not be possible based on the company's skills, capabilities, and available resources.

如果製造商將這種風險視為長期風險（公司將其定義為五年以上），而公司僅對未來五年進行戰略規劃，那麼根據公司的技能、能力和可用資源，可能無法提供與這種影響相關的有用量化資訊。

The company might know that consulting firms and large beverage companies have the capabilities or resources to develop sophisticated anticipated effects related to drought or to water availability risks, but if Company E does not have the resources available to hire a third party to obtain this information, the company may disclose why quantitative information was not provided and provide qualitative disclosures.

公司可能知道諮詢公司和大型飲料公司有能力或資源開發與乾旱或可用水風險相關的複雜預期效果，但如果 E 公司沒有可用資源僱用第三方來獲取這些資訊，公司可以披露為什麼沒有提供定量資訊，並提供定性披露。

It may also provide information about the combined anticipated financial effects if it determines to be material for investors.

如果確定對投資者有重大影響，還可提供有關預期財務影響的綜合信息。

So, bringing part two of our webcast to a close, let's reflect on some key takeaways.

是以，在網絡直播第二部分結束時，讓我們來回顧一下一些重要的收穫。

So, current and anticipated financial effects requirements are designed to produce information that complements or expands upon the information that's provided in the related financial statements, making connections between the sustainability-related risks and opportunities information and the information reported in the financial statements.

是以，當前和預期的財務影響要求旨在提供資訊，補充或擴展相關財務報表中提供的資訊，在與可持續性相關的風險和機遇資訊與財務報表中報告的資訊之間建立聯繫。

A combination of both qualitative and quantitative information is the most useful to enhance investors' understanding of sustainability-related risks and opportunities.

將定性和定量資訊結合起來，最有助於提高投資者對可持續性相關風險和機遇的認識。

We've discussed the mechanisms to facilitate application and mechanisms to address proportionality that are available in the standards and the information that's required when they're applied.

我們已經討論了標準中促進應用的機制和解決相稱性的機制，以及應用這些標準時所需的資訊。

The mechanisms included in the standards are to provide a balance between the need for decision-useful information while considering a company's capabilities and level of preparedness, particularly when it comes to providing quantitative information about the financial effects of sustainability-related risks and opportunities.

標準中包含的機制既要提供對決策有用的資訊，又要考慮公司的能力和準備程度，特別是在提供與可持續發展相關的風險和機遇的財務影響的量化資訊時，要在兩者之間取得平衡。

And throughout the discussion, we've really underscored the crucial role of management in applying judgment.

在整個討論過程中，我們一直強調管理層在運用判斷力方面的關鍵作用。

Companies need to apply judgment in determining whether they meet the specified conditions for when they do not need to provide quantitative information about current and anticipated financial effects.

公司需要運用判斷力來確定它們是否滿足特定條件，即何時不需要提供有關當前和預期財務影響的定量資訊。

The objective of this two-part webcast was to provide you with better understanding of the disclosure requirements related to current and anticipated financial effects in the ISSB standards, identifying its importance and providing useful information about a company's strategy disclosures.

本次網播分為兩部分，目的是讓您更好地瞭解 ISSB 標準中與當前和預期財務影響相關的披露要求，明確其重要性，並提供有關公司戰略披露的有用資訊。

We appreciate your engagement and thank you for joining us.

我們感謝您的參與，也感謝您加入我們。