International Sustainability Standards Board: Difference between revisions
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(ISSB). | (ISSB). | ||
The ISSB | The ISSB was established in November 2021 to set IFRS sustainability standards. | ||
:<span style="color:#4B0082">'''''International ESG reporting standards'''''</span> | :<span style="color:#4B0082">'''''International ESG reporting standards'''''</span> | ||
:" | :"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.'' | ||
| Line 21: | Line 19: | ||
: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." | :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'' | :''Fitch Wire, September 2021, p21.'' | ||
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* [[Conceptual framework]] | * [[Conceptual framework]] | ||
* [[ESG]] | * [[ESG]] | ||
* [[ESG transition]] | |||
* [[Financial Reporting Standard]] (FRS) | |||
* [[Financial Stability Board]] | * [[Financial Stability Board]] | ||
* [[G20]] | * [[G20]] | ||
* [[ | * [[Generally accepted accounting principles]] (GAAP) | ||
* [[IFRS]] | * [[IFRS Foundation]] | ||
* [[International Accounting Standards]] | * [[IFRS S1]] | ||
* [[International Accounting Standards Board]] | * [[IFRS S2]] | ||
* [[International Financial Reporting Standards]] (IFRS) | * [[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 Financial Reporting Standards Foundation]] | ||
* [[International GAAP]] | |||
* [[Not-for-profit]] | * [[Not-for-profit]] | ||
* [[Sustainability]] | * [[Sustainability]] | ||
| Line 40: | Line 46: | ||
==External | ==External links== | ||
*[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 10:54, 5 October 2023
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
- 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
- World Bank
