عرض العناصر حسب علامة : مجلس معايير الاستدامة الدولية
أعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) اليوم عن تغييرين في الأدوار العليا يعززان القيادة التشغيلية للمؤسسة ويحسن موقع مؤسسة المعايير الدولية لإعداد التقارير المالية لتعزيز مهمتها.
أصدرت المفوضية الأوروبية معايير تقارير الاستدامة الأوروبية (ESRS) التي تدخل حيز التنفيذ في عام 2024.
The European Commission has today issued the European Sustainability Reporting Standards (ESRS) which come into effect in 2024.
To coincide with the publication, the European Commission, EFRAG and the International Sustainability Standards Board (ISSB) are providing an update on their discussions around alignment and interoperability between ESRS and the ISSB Standards.
The European Commission, EFRAG and the ISSB have worked jointly to improve the interoperability of their respective climate-related disclosure requirements in the overlapping climate disclosure standards. This work has successfully led to a very high degree of alignment, reduced complexity and duplication for entities wishing to apply both the ISSB Standards and ESRS.
ESRS and ISSB Standards have been developed within their respective mandates, with some differences on impact materiality beyond an investor’s perspective and coverage of the range of ESG matters in separate standards. However, the work undertaken on interoperability enables an entity to efficiently apply both sets of climate-related standards with minimised duplication of effort.
To assist entities who will apply both ESRS and the ISSB Standards, the European Commission together with EFRAG and the ISSB will work on interoperability guidance material that could assist entities in navigating between the standards and to understand where there are incremental disclosures required by only one set of standards.
The European Commission together with EFRAG and the ISSB will continue to work jointly to optimise the interoperability of their respective standards. In addition to the publication of guidance material to assist entities to navigate between the standards, the joint work will focus on the digital tagging of disclosures as a means of further facilitating interoperability.
This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook.
The ISSB met virtually on 27 July 2023.
Researching Targeted Enhancements to ISSB Standards—Path Forward (Agenda Paper 9)
The ISSB met on 27 July 2023 to discuss the path forward for one of the activities described as foundational work in the Request for Information Consultation on Agenda Priorities—specifically, researching targeted enhancements to the ISSB Standards.
The ISSB directed the staff to develop educational material to explain and illustrate how an entity might apply some requirements in IFRS S2 Climate-related Disclosures to disclose information about some nature and social aspects of climate-related risks and opportunities.
All 14 ISSB members agreed with this decision.
The ISSB will discuss the educational material at a future meeting.
إن اعتماد المنظمة الدولية لهيئات الأوراق المالية (IOSCO) لمعايير الإفصاح عن الاستدامة للمعايير الدولية لإعداد التقارير المالية S1 و S2، ودعوتها إلى العمل مع السلطات القضائية، هي تطورات مرحب بها في مجال الاستدامة.
The endorsement by International Organization of Securities Commissions (IOSCO) of IFRS Sustainability Disclosure Standards S1 and S2, and its call to action to its member jurisdictions, are most welcome developments in the ever-important sustainability space.
We commend the IFRS Foundation, the International Sustainability Standards Board (ISSB), and IOSCO who are dedicated to maintaining fair, efficient and transparent markets. Promoting consistent and comparable climate-related and other sustainability-related information is an important component of this work.
As sustainability reporting becomes increasingly mandatory in some jurisdictions, the focus must turn quickly to mandatory assurance. Without it, the quality of sustainability reporting will lag financial reporting, and there will continue to be issues with greenwashing, reliability, and credibility. The accountancy profession, underpinned by its Code of Ethics, is particularly well placed to provide assurance services across both sustainability and financial disclosure.
IFAC CEO Kevin Dancey said, "IFAC applauds IOSCO’s endorsement of IFRS Sustainability Disclosure Standards S1 and S2, and its call to action to its member jurisdictions. These are important and most welcome developments. Now, the focus must turn quickly to sustainability assurance. IFAC remains committed to advancing these important conversations with our many global stakeholders, including with our 180 member organizations that represent millions of professional accountants all around the world."
اتخذ مجلس معايير الاستدامة الدولية، في اجتماعه الذي عقد في مونتريال بتاريخ 16 شباط/ فبراير 2023، قراراه النهائي بخصوص المحتوى الفني بالكامل لمعاييره الأولية، مسترشداً في ذلك بالتعليقات التي تسلمها خلال فترة التشاور الموسع العام الماضي.
أعلن مجلس معايير الاستدامة الدولية أن المعيار الدولي لإعداد التقارير المالية S1 والمعيار الدولي لإعداد التقارير المالية S2 سيصدران في يونيو وسيسريان لبعض الشركات في عام 2024.
Last week at the inaugural IFRS Sustainability Symposium in Montreal, the International Sustainability Standards Board (ISSB) wrapped up deliberations on its first two sustainability standards aimed at creating a global baseline, announcing plans to release IFRS S1 and IFRS S2 in June with an effective date of January 2024.
"It's a very special day," ISSB Chair Emmanuel Faber said at the event, sponsored by AICPA & CIMA, together as the Association of International Certified Professional Accountants. "We are ending a board week that we spent here, where we completed the review of our S1 and S2 standards — officially, after more than 20 sessions of redeliberation, based on the feedback we received from [1,400] letters of comments, many of them coming from you in the audience here."
The ISSB, formed by IFRS in 2021, organised more than 300 outreach events in the two months leading up to the announcment, Faber said.
"None of this would have been possible without basically the continuous momentum that we felt from this room and many other rooms around the world, that there is a need to address the fact that business cannot be as usual and therefore accounting cannot be as usual," Faber said. "We need to change. We need to change because civil society consensuses are changing fast, because world politics are changing fast, because the world is changing, because the planet is changing."
Following the announcement, the International Organization of Securities Commissions (IOSCO) announced its support and its plans to complete an independent review of the standards by the end of the calendar year. In addition, a joint statement from the International Ethics Standards Board for Accountants and the International Auditing and Assurance Standards Board applauded the IFRS annoucement as well as the IOSCO statement, adding that, "We will continue to work closely with all parties as we develop our sustainability standards."
Sue Lloyd, ISSB vice chair, added that the board is "working with our friends at the SEC to keep an eye on what they're doing and what we're doing, and looking for ways to make sure we've got the most consistency possible."
The SEC is expected to release its final rule on climate-related disclosures this spring, about a year after first releasing the proposal.
ISSB leaders said at the symposium that the IFRS will prioritise helping affected parties tackle the challenges associated with implementing the new standards. While Faber discussed how the new standards could drive competitive advantages over time, Lloyd shared her belief that the common language created by a global baseline could lead to its own set of dividends.
"I hope that our global baseline facilitates that," Lloyd said. "Even if there are particular jurisdictional compliance requirements, that if that's built from the global baseline, there are real efficiency benefits.
"It's not only for investors, which is important, but I think when there's also a real efficiency and cost benefit for companies, that's when it's a real winning formula."
The formula has changed, and it continues to evolve. And, according to the head of AICPA & CIMA, the accounting profession must continue to evolve as well.
"The expectations of business is changing so dramatically," said Barry Melancon, CPA, CGMA, the CEO of AICPA & CIMA. "If you think about the history in the modern business evolution, what governments required a business was essentially two things: They required them to pay their taxes, and they required them to provide certain financial information to the government. We could go back in history and, for decades, that was the basic pretence.
"But today, government and multi-stakeholders, investors, and others are requiring a much broader set of information. What is the strategy? How does it connect? What are the weaknesses? What are the positives? Where is the connectivity? That's really what the framework of integrated reporting is all about."
Melancon continued: "The notion is, 'How do we create this framework?' A rationalised framework that's not competing with 100 or 200 or 400 [frameworks] … so that the business information flows and strategies and risks are consistently applied with reliability that comes with that process."
يسلط تحديث ISSB الضوء على القرارات الأولية لمجلس معايير الاستدامة الدولية (ISSB) يمكن العثور على المشاريع المتأثرة بهذه القرارات في خطة العمل .
يسلط تحديث ISSB الضوء على القرارات الأولية لمجلس معايير الاستدامة الدولية (ISSB). يمكن العثور على المشاريع المتأثرة بهذه القرارات في خطة العمل يتم التصويت رسميًا على قرارات ISSB النهائية بشأن معايير الإفصاح عن الاستدامة IFRS على النحو المنصوص عليه في دليل الإجراءات القانونية لمؤسسة IFRS.