IFRS in Focus — IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board
This IFRS in Focus summarises the Exposure Draft (ED) Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards, published by the International Financial Reporting Standards Foundation (Foundation) in April 2021. It also summarises the Foundation Trustees’ (Trustees) Feedback Statement on the Consultation Paper on Sustainability Reporting that was published alongside the ED.