International Sustainability Standards Board: Difference between revisions
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== See also == | == See also == | ||
* [[Conceptual framework]] | * [[Conceptual framework]] | ||
* [[ | * [[Environmental, social and governance]] (ESG) | ||
* [[ESG transition]] | * [[ESG transition]] | ||
* [[Financial Reporting Standard]] (FRS) | * [[Financial Reporting Standard]] (FRS) | ||
| Line 31: | Line 31: | ||
* [[Generally accepted accounting principles]] (GAAP) | * [[Generally accepted accounting principles]] (GAAP) | ||
* [[IFRS Foundation]] | * [[IFRS Foundation]] | ||
* [[IFRS S1]] | |||
* [[IFRS S2]] | |||
* [[IFRS Sustainability Disclosure Standards]] | |||
* [[IFRS Sustainability Disclosure Taxonomy]] | |||
* [[International Accounting Standards]] (IAS) | * [[International Accounting Standards]] (IAS) | ||
* [[International Accounting Standards Board]] (IASB) | * [[International Accounting Standards Board]] (IASB) | ||
| Line 39: | Line 43: | ||
* [[Not-for-profit]] | * [[Not-for-profit]] | ||
* [[Sustainability]] | * [[Sustainability]] | ||
* [[Sustainability Standards Board of Japan]] (SSBJ) | |||
* [[World Bank]] | * [[World Bank]] | ||
== | ==Other resources== | ||
*[https://www.ifrs.org/groups/international-sustainability-standards-board/#about International Sustainability Standards Board - about us] | *[https://www.ifrs.org/groups/international-sustainability-standards-board/#about International Sustainability Standards Board - about us] | ||
*[https://www.fitchratings.com/research/corporate-finance/issb-could-help-unify-fragmented-sustainability-standards-17-09-2021 ISSB could help unify fragmented sustainability standards] | *[https://www.fitchratings.com/research/corporate-finance/issb-could-help-unify-fragmented-sustainability-standards-17-09-2021 ISSB could help unify fragmented sustainability standards] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Identify_and_assess_risks]] | [[Category:Identify_and_assess_risks]] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:Risk_reporting]] | |||
[[Category:Risk_frameworks]] | [[Category:Risk_frameworks]] | ||
[[Category: | [[Category:The_business_context]] | ||
Latest revision as of 21:41, 3 August 2024
Financial reporting - sustainability - International Financial Reporting Standards (IFRS).
(ISSB).
The ISSB was established in November 2021 to set IFRS sustainability standards.
- International ESG reporting standards
- "The intention is for the ISSB to deliver a comprehensive global baseline of sustainability-related disclosure standards that provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions."
- About the International Sustainability Standards Board.
- ISSB could help unify fragmented sustainability standards
- "The proposed International Sustainability Standards Board (ISSB) could prompt consolidation in the disclosure of financially material sustainability information by corporates and financial institutions within a globally accepted framework, Fitch Ratings says.
- The large-scale adoption of International Financial Reporting Standards (IFRS), their familiarity and widely accepted credibility makes the expected ISSB launch a significant event that could facilitate widespread and consistent sustainability disclosures across sectors, although their efficacy would depend on ISSB standards’ final form and their implementation by regional and national authorities."
- Fitch Wire, September 2021, p21.
See also
- Conceptual framework
- Environmental, social and governance (ESG)
- ESG transition
- Financial Reporting Standard (FRS)
- Financial Stability Board
- G20
- Generally accepted accounting principles (GAAP)
- IFRS Foundation
- IFRS S1
- IFRS S2
- IFRS Sustainability Disclosure Standards
- IFRS Sustainability Disclosure Taxonomy
- International Accounting Standards (IAS)
- International Accounting Standards Board (IASB)
- International Financial Reporting Interpretations Committee
- International Financial Reporting Standards (IFRS)
- International Financial Reporting Standards Foundation
- International GAAP
- Not-for-profit
- Sustainability
- Sustainability Standards Board of Japan (SSBJ)
- World Bank
