September

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New resource page on the IFRS Foundation Trustees' sustainability reporting initiative

01 Sep 2021

We have set up a new resource page on IAS Plus that pulls together information regarding the background, an overview of developments, and news regarding the IFRS Foundation Trustees' project on sustainability-related reporting.

In the context of their periodic strategy review, the IFRS Foundation Trustees published a consultation paper in September 2020 to determine:

  • whether there is a need for global sustainability standards;
  • whether the IFRS Foundation should play a role in developing such standards; and
  • what the scope of that role could be.

Feedback to the consultation confirmed an urgent need for global sustainability reporting standards and support for the Foundation to play a role in their development. Since the start of 2021, the Trustees have, therefore, worked towards the potential creation of a new standard-setting board within the existing governance structure of the IFRS Foundation.

Please click for more information on our new dedicated resource page.

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