IFRS Foundation 核准五年營運與融資計畫，ISSB 日內瓦據點 2027 年啟用

IFRS Foundation 受託人核准至 2031 年的五年營運與融資計畫，涵蓋 IASB 與 ISSB 的標準制定、全球採用與資金配置。基金會並規劃於 2027 年在日內瓦設立 ISSB 主要據點。

IFRS Foundation Trustees have approved a five-year operating and financing plan through 2031 covering standard setting, global adoption and resources for the IASB and ISSB. A Geneva office is planned for 2027 as the ISSB's principal location.

IASB 負責 IFRS 會計準則，ISSB 負責投資人導向的永續揭露準則。基金會表示已有超過 45 個司法管轄區採用或推進 ISSB 準則。

The IASB develops IFRS Accounting Standards and the ISSB develops investor-focused sustainability disclosure standards. The Foundation says more than 45 jurisdictions are adopting or progressing ISSB Standards.

全球標準需要穩定資金、地區代表性與技術支援。採用速度不一，也使翻譯、能力建設、數位分類與在地法規銜接成為長期工作。

Global standards require stable funding, geographic representation and technical support. Different adoption speeds also create long-term work around translation, capacity building, digital taxonomies and local law.

計畫將日內瓦作為 ISSB 主要所在地，並與北京、法蘭克福、蒙特婁及東京據點合作。受託人也提出至 2028 年把兩個理事會調整為各 10 名成員的方向。

The plan positions Geneva as the ISSB's principal location alongside offices in Beijing, Frankfurt, Montreal and Tokyo. Trustees have also proposed moving both boards to ten members each by 2028.

45 個以上司法管轄區、18 個預計於 2027 年前開始報告，以及組織調整均來自基金會與報導。成員規模仍屬提案，相關諮詢預計開放至 2026 年 11 月 16 日。

More than 45 jurisdictions, 18 expected to begin reporting by 2027, and the governance changes come from the Foundation and source report. Board size remains a proposal, with consultation expected to run until November 16, 2026.

治理與融資計畫會影響準則維護、採用支援及市場信任。日內瓦布局也強化 ISSB 與國際組織和各地標準生態的連結。

Governance and financing affect standard maintenance, adoption support and market trust. Geneva may also strengthen links between the ISSB, international organisations and regional standard-setting ecosystems.

SNN 編輯分析：準則發布只是第一層。真正的可比性需要把司法管轄區採用文本、轉換期、數位標籤、企業證據與查證結果持續連接。

SNN editorial analysis: Publication is only the first layer. Comparability requires continuing links among jurisdictional adoption texts, transition periods, digital tags, company evidence and assurance results.

後續應追蹤五年計畫全文、融資來源、治理諮詢結果、日內瓦據點啟用，以及各司法管轄區從宣布採用到實際申報的落差。

Next checks should cover the full five-year plan, funding sources, consultation outcomes, opening of the Geneva office and the gap between announced adoption and actual reporting.