1.1 目的- 本指南的目的是提供一系列符合良好商业和惯例的选项或说明 气候变化 -经审计和未经审计的财务报表附带的相关披露。本指南鼓励一致和全面地披露以下信息: 气候变化造成的财务影响 . 1.2 目标- 本指南的目的是确定保证披露的条件和适当披露的内容。 1.3 本国际标准是根据世界贸易组织技术性贸易壁垒（TBT）委员会发布的《关于制定国际标准、指南和建议的原则的决定》中确立的国际公认标准化原则制定的。 ====意义和用途====== 4.1 使用- 本指南旨在供在其财务报表中披露以下信息的报告实体自愿使用: 气候变化造成的财务影响 . 披露的程度和类型取决于财务报表的范围和目标。本指南由报告实体自行决定适用于美国和国际业务。 8. 用户应注意，合同义务、法院判决或监管指令可能会影响本指南使用的灵活性。 用户还应了解可能与披露相关的国际法规，如国际会计准则理事会和国际财务报告准则。 4.2 原则: 4.2.1 以下原则是本指南不可分割的一部分，旨在解决与财务披露解释有关的任何歧义或争议 气候变化造成的财务影响 . 4.2.1.1 未消除的不确定性- 虽然是 报告实体 截至其财务报表编制时，可能已经评估了归因于气候变化的财务影响的存在和程度，在科学、技术、监管、立法和司法事项的最终解决方面仍然存在不确定性，这可能会影响其归因于气候变化的财务影响。 如果报告实体定义的此类不确定性无法消除，报告实体应提供其理由。此外，报告实体应提供与不确定性有关的风险估计。通常，这是通过开发合理的场景或范围来识别和解决不确定性来实现的。虽然在任何报告期内都可能无法预见一个或多个气候变化不确定性，但一旦确认，后续报告将包括之前的任何重大除外事项。此外，当报告实体发现对报告实体利益相关者的重大障碍时，可能需要一份临时声明。 4.2.1.2 与后续披露的比较- 随后的披露传达了与交易范围或程度有关的不同信息 报告实体的 气候变化造成的财务影响 不应被解释为表明初始披露不适当。应根据在作出披露的时间和情况下作出的判断和调查的合理性来评估披露。后续披露不应被视为基于事后观察、新信息、使用发展中的分析技术或其他因素判断任何先前披露是否适当的有效标准。 然而，披露年份之间的趋势信息可能对财务报表的使用者有价值。 4.2.1.3 并非详尽无遗- 适当的披露并不一定意味着详尽的披露。在某种程度上，获取信息的成本或收集信息所需的时间超过了信息的有用性，事实上，可能对有序编制财务报表以及读者理解其中所含信息的能力造成重大损害。然而，应使用所有相关且合理可确定的信息来确定适当的 气候变化造成的财务影响 .

1.1 Purpose— The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for climate change -related disclosures accompanying audited and unaudited financial statements. This guide encourages consistent and comprehensive disclosure of financial impacts attributed to climate change . 1.2 Objective— The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure. 1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. ====== Significance And Use ====== 4.1 Uses— This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate change . The degree and type of disclosure depends on the scope and objective of the financial statements. This guide is intended to apply to U.S. and international operations at the discretion of the reporting entity. 8 The user should be aware that there may be contractual obligations, court decisions, or regulatory directives that may affect the flexibility in use of this guide. The user should also maintain an awareness of international regulations that may be relevant to disclosures, such as those of the International Accounting Standards Board and International Financial Reporting Standards. 4.2 Principle: 4.2.1 The following principles are an integral part of this guide and are intended to be referred to in resolving any ambiguity or dispute regarding the interpretation of financial disclosures regarding financial impacts attributed to climate change . 4.2.1.1 Uncertainty Not Eliminated— Although a reporting entity , as of the time when its financial statements are prepared, may have evaluated the existence and extent of financial impacts attributed to climate change, there remains uncertainty with regard to the final resolution of scientific, technological, regulatory, legislative, and judicial matters, which could affect its financial impacts attributed to climate change. Where, as defined by the reporting entity, such uncertainties cannot be eliminated, the reporting entity shall provide its justification. In addition, the reporting entity shall provide estimates of the risks involved regarding uncertainties. Typically, this is accomplished through the development of reasonable scenarios or ranges to recognize and address uncertainties. While one or more climate change uncertainties may be unforeseeable for any reporting period, once recognized, subsequent reports will include any previous material exclusions. Further, a discovery of significant impediment to the reporting entities stakeholders, as and when discovered by the reporting entity, may require an interim statement. 4.2.1.2 Comparison with Subsequent Disclosures— Subsequent disclosures that convey different information regarding the extent or magnitude of the reporting entity's financial impacts attributed to climate change should not be construed as indicating the initial disclosures were inappropriate. Disclosures shall be evaluated on the reasonableness of judgments and inquiries made at the time and under the circumstances in which they were made. Subsequent disclosures should not be considered valid standards to judge the appropriateness of any prior disclosure based on hindsight, new information, use of developing analytical techniques, or other factors. However, information on trends between disclosure years may be of value to a user of financial statements. 4.2.1.3 Not Exhaustive— Appropriate disclosure does not necessarily mean an exhaustive disclosure. There is a point at which the cost of obtaining information or the time required to gather it outweighs the usefulness of the information and, in fact, may be a material detriment to the orderly preparation of financial statements and the ability of readers to understand the information contained therein. However, all relevant and reasonably ascertainable information should be used to determine the content of appropriate financial impacts attributed to climate change .