AIA SIGNS STATEMENT IN SUPPORT OF ISSB CLIMATE STANDARD AS GLOBAL BASELINE

   
The Association of International Accountants (AIA) has recently signed a climate declaration in support of new ISSB climate standards, to help drive an enhanced global corporate reporting system.
国际会计师协会 (AIA) 最近签署了一份宣言支持新的 ISSB 气候标准，以帮助推动增强的全球企业报告系统。
Close to 400 organisations from 64 jurisdictions have committed to advancing the adoption or use of the International Sustainability Standards Board’s climate-related reporting at a global level.
来自 64 个司法管辖区的近 400 个组织已承诺在全球范围内推动国际可持续发展标准委员会气候相关报告的采用或使用。
This groundswell of support from companies, investors, stock exchanges, the accountancy profession, multilaterals, NGOs, universities, data analytics providers, corporate advisors and others comes as the ISSB embarks on a new phase—from creation to action—following the issuance of the first two ISSB Standards in June 2023.
随着 ISSB 的发布，ISSB 进入了一个从创建到行动的新阶段，来自公司、投资者、证券交易所、会计行业、多边机构、非政府组织、大学、数据分析提供商、企业顾问和其他方面的支持如潮水般涌来。前两项 ISSB 标准于 2023 年 6 月发布。
Earlier this year, the ISSB Standards were endorsed by the global body for international securities regulators—IOSCO—and since then companies, jurisdictions, and other market players from around the world have been paving the way towards adopting or using the ISSB Standards.
今年早些时候，ISSB 标准得到了国际证券监管机构全球机构 IOSCO 的认可，自此之后，来自世界各地的公司、司法管辖区和其他市场参与者一直在为采用或使用 ISSB 标准铺平道路。
The declaration of support, announced during Finance Day at COP28, demonstrates the strong support to advance action-oriented responses to the risk of climate change.
COP28 金融日期间宣布的支持声明表明了对推进以行动为导向的气候变化风险应对措施的大力支持。
Corporate membership groups representing thousands of companies globally have signed the statement, joined by more than 140 companies preparing public disclosures who also chose to demonstrate support directly. Companies have been calling for standards that enable them to communicate to investors comprehensive information about their climate resilience strategy.
代表全球数千家公司的企业会员团体签署了该声明，还有 140 多家准备公开披露的公司也选择直接表示支持。公司一直在呼吁制定标准，使他们能够向投资者传达有关其气候适应战略的全面信息。
Investor membership groups, gathering thousands of investors with more than $120tn of AUM, from around the world have also signed, and are joined by more than 70 institutional investors who signed individually. Investors have been calling for standards that provide decision-useful, comparable sustainability disclosures.
来自世界各地、资产管理规模超过 120 万亿美元的数千名投资者组成的投资者会员团体也已签署，另外还有 70 多家机构投资者单独签署。投资者一直呼吁制定标准，提供对决策有用、可比较的可持续发展信息披露。
More than 25 stock exchanges have also directly signalled their support, as well the African Securities Exchanges Association which represents 27 securities exchanges and the Arab Federation of Capital Markets, representing 17 stock exchanges.
超过25家证券交易所也直接表示支持，其中包括代表27家证券交易所的非洲证券交易所协会和代表17家证券交易所的阿拉伯资本市场联合会。
Furthermore, over 40 professional accounting organisations and audit firms from around the world have pledged their support.
此外，来自世界各地的40多家专业会计机构和审计公司也承诺提供支持。
Regulators and standard setters from ASEAN, Brazil, Brunei, Canada, the European Union, Germany, Ghana, Hong Kong, Japan, Kenya, Mauritius, Mexico, Myanmar, Nigeria, the Philippines, Singapore, Turkey, the United Kingdom, Uruguay and Vietnam have also welcomed the work of the ISSB, as jurisdictions around the world start considering how they may incorporate the ISSB Standards into their regulatory frameworks.
来自东盟、巴西、文莱、加拿大、欧盟、德国、加纳、香港、日本、肯尼亚、毛里求斯、墨西哥、缅甸、尼日利亚、菲律宾、新加坡、土耳其、英国、乌拉圭和越南的监管机构和标准制定者 也对 ISSB 的工作表示欢迎，因为世界各地的司法管辖区开始考虑如何将 ISSB 标准纳入其监管框架。
IOSCO and the Financial Stability Board of G20 reiterated the critical support they brought on the announcement of the creation of ISSB at COP26, joined again by the International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations entities, the World Bank and the Asian Development Bank, and echoed by Network for Greening the Financial System (NGFS).
国际证监会组织（IOSCO）和二十国集团（G20）金融稳定理事会重申了 他们在 COP26 上宣布成立 ISSB 的 重要支持， 国际货币基金组织（IMF）、经济合作与发展组织（OECD）、联合国也再次加入其中实体、世界银行和亚洲开发银行，并得到绿色金融体系网络 (NGFS) 的响应。
The ISSB’s key partners in the sustainability disclosure landscape including the Global Reporting Initiative (GRI), CDP and the Taskforce on Nature-related Financial Disclosures (TNFD) also reaffirmed their support for the work of the ISSB. The ISSB continues to work closely with these partners to reduce market fragmentation in the sustainability disclosure landscape.
ISSB 在可持续发展披露领域的主要合作伙伴，包括全球报告倡议组织 (GRI)、CDP 和自然相关财务披露工作组 (TNFD) 也重申了对 ISSB 工作的支持。ISSB 继续与这些合作伙伴密切合作，以减少可持续发展披露领域的市场碎片化。
 
Reflecting on the strong support heard during COP28, Emmanuel Faber, ISSB Chair, said:
ISSB 主席 Emmanuel Faber 回顾了 COP28 期间获得的大力支持，他表示：
 
"Signatories to this declaration represent organisations of all sizes from every continent. We recognise this as a signal of the urgency behind our work and confirmation that the ISSB Standards can deliver a vital global solution in the need for better information about the risks posed by climate.
“该宣言的签署者代表了各大洲各种规模的组织。我们认为这是我们工作紧迫性的一个信号，并确认 ISSB 标准可以提供重要的全球解决方案，以更好地了解气候带来的风险信息。 .
 
Market participants have consistently told us through consultation that they need global sustainability disclosure standards that are proportionate and scalable. The ISSB Standards provide this and with the support of organisations around the world we will work to build the market infrastructure and capacity building necessary to implement the standards worldwide. The launch of our knowledge hub that provides content to support the implementation of the ISSB Standards is an important step forward in this work.
市场参与者通过咨询不断告诉我们，他们需要相称且可扩展的全球可持续发展披露标准。ISSB 标准提供了这一点，在世界各地组织的支持下，我们将努力建立实施所需的市场基础设施和能力建设我们的知识中心的启动提供了支持 ISSB 标准实施的内容，这是这项工作向前迈出的重要一步。
We thank all our partners and our stakeholders for their continued support and hard work, and look forward to our continued engagement."
我们感谢所有合作伙伴和利益相关者的持续支持和辛勤工作，并期待我们继续参与。”