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  • IFRS Foundation trustees consider sustainability reporting

    IFRS Bulletin 2020-13

Publikation:

IFRS Bulletin 2020-13 – IFRS Foundation trustees consider sustainability reporting

08. Dezember 2020

Background

On 30 September 2020, the Trustees of the IFRS Foundation published a consultation paper on Sustainability Reporting (‘the paper’). The paper sets out the view of the IFRS Foundation Trustees on how the IFRS Foundation may contribute to the development of consistent, global requirements, which would enhance the usefulness and comparability of information provided to stakeholders (e.g. investors, the corporate sector, central banks and market regulators).

On 28 September 2020, Hans Hoogervorst, Chair of the International Accounting Standards Board (‘IASB’) delivered the keynote speech at the IFRS Foundation’s Virtual Conference. This keynote speech discusses a number of the proposals included in the paper, including the limits of current IFRS requirements and the need to develop a global framework for sustainability reporting.

This publication provides a summary of the current requirements, the options being considered by the IFRS Foundation and approaches being considered by parties other than the IFRS Foundation.

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