With the continuous development and progress of the economy and society,various industries have gradually recognized the importance of sustainable development.In 2020,China officially proposed the dual carbon goal of"carbon neutrality"and"carbon peak".In 2023,the International Sustainable Development Standards Board(ISSB)officially released the final draft of the first two international financial reporting sustainable disclosure standards.The formal formation of a unified standard for sustainable information disclosure is a milestone for sustainable economic and social development.As an important component of China's economic growth structure,listed companies occupy the"half of the country's economy".This paper will start with the requirements of sustainable information disclosure,systematically analyze the impact of this standard on the information disclosure of listed companies,and put forward corresponding suggestions in order to improve the quality of sustainable information disclosure of listed companies and help achieve high-quality economic development.
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