imported>Doug Williamson |
imported>Doug Williamson |
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| ''Financial reporting - sustainability - International Financial Reporting Standards (IFRS).''
| | Shared Service Centre. |
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| (ISSB). | | (Not to be confused with SSIs.) |
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| The ISSB was established in November 2021 to set IFRS sustainability standards.
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| :<span style="color:#4B0082">'''''International ESG reporting standards'''''</span>
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| :"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."
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| :''About the International Sustainability Standards Board.''
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| :<span style="color:#4B0082">'''''ISSB could help unify fragmented sustainability standards'''''</span>
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| :"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.
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| :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."
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| :''Fitch Wire, September 2021, p21.''
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| == See also == | | == See also == |
| * [[Conceptual framework]] | | * [[Shared Service Centre]] |
| * [[ESG]] | | * [[SSIs]] |
| * [[Financial Reporting Standard]] (FRS)
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| * [[Financial Stability Board]]
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| * [[G20]]
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| * [[Generally accepted accounting principles]] (GAAP)
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| * [[IFRS Foundation]]
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| * [[International Accounting Standards]] (IAS)
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| * [[International Accounting Standards Board]] (IASB)
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| * [[International Financial Reporting Interpretations Committee]]
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| * [[International Financial Reporting Standards]] (IFRS)
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| * [[International Financial Reporting Standards Foundation]]
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| * [[International GAAP]]
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| * [[Not-for-profit]]
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| * [[Sustainability]]
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| * [[World Bank]]
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| ==External links==
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| *[https://www.ifrs.org/groups/international-sustainability-standards-board/#about International Sustainability Standards Board - about us]
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| *[https://www.fitchratings.com/research/corporate-finance/issb-could-help-unify-fragmented-sustainability-standards-17-09-2021 ISSB could help unify fragmented sustainability standards]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Treasury_operations_infrastructure]] |
| [[Category:The_business_context]]
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| [[Category:Identify_and_assess_risks]]
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| [[Category:Manage_risks]]
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| [[Category:Risk_frameworks]]
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| [[Category:Risk_reporting]]
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