核心提示:国际财务报告准则基金会(IFRS)发布《可持续相关风险 ... 财务报告可持续披露准则(以下简称ISSB准则)时所依据的“整合思维”理念 ...
Such disclosures will be ‘the future of climate reporting’, says ISSB chair Emmanuel Faber, as the global standards body assumes new responsibility to develop guidance on how firms should put out ...
The International Financial Reporting Standards (IFRS) Foundation’s International Sustainability Standards Board (ISSB) was launched in November 2021 at the COP26 climate conference. By June ...
The IFRS Foundation created the ISSB to draft the just announced IFRS Sustainability Disclosure Standards. The IFRS Standards are based heavily on the recommendations of the Financial Stability ...
At the official launch of the standards at the International Financial Reporting Standards (IFRS) Foundation’s annual conference on the same day, ISSB chair Emmanuel Faber said that ISSB stood on the ...
Jurisdictions representing approximately 57% of global GDP have taken steps to incorporate ISSB standards into legal and regulatory frameworks.
which oversees the ISSB and the International Accounting Standards Board, presented the findings to the Financial Stability Board on Tuesday. The report also discusses the alignment of disclosures ...
The guide can help companies identify and disclose material information about sustainability-related risks and opportunities that could affect their cash flow.
The International Sustainability Standards Board (ISSB) has postponed a formal decision regarding amendments to its IFRS S1 standard, reports IPE. IFRS S1 outlines the requirements for disclosing ...