عرض العناصر حسب علامة : المنظمة الدولية لهيئات الأوراق المالية IOSCO
الخميس, 16 سبتمبر 2021 10:16
مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) تعيّن أمينا جديدا
عينت مؤسسة المعايير الدولية لإعداد التقارير المالية ماساميتشي كونو أمينا
معلومات إضافية
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المحتوى بالإنجليزية
The IFRS Foundation has appointed Masamichi Kono as a Trustee, effective 1 July 2021. Mr Kono’s distinguished career has spanned more than four decades and he has a wealth of regulatory, supervisory and policy experience in national authorities and international organisations overseeing global financial institutions and markets.
The IFRS Foundation Trustees are responsible for the governance, oversight and strategy of the Foundation and the International Accounting Standards Board, which sets IFRS Standards. The appointment has been approved by the IFRS Foundation Monitoring Board, to whom the Trustees are accountable.
He is currently serving as Deputy Secretary General of the Organisation for Economic Cooperation and Development (OECD), where his responsibilities include setting the strategic direction of OECD policy on environment, tax, trade and agriculture, along with leading financial and enterprise affairs. He oversees initiatives on infrastructure and sustainable growth and represents the OECD at the Financial Stability Board.
Mr Kono has held senior and executive roles at the Ministry of Finance and the Financial Services Agency of Japan.
He served as Chairman of the International Organization of Securities Commissions (IOSCO) Technical Committee, and thereafter as Chairman of the IOSCO Board. He was also Co-chair of the Financial Stability Board’s regional consultative group for Asia and Chair of the IFRS Foundation Monitoring Board from 2013 to 2016.
Erkki Liikanen, Chair of the IFRS Foundation Trustees, said:
Masa brings a wealth of experience that is highly relevant to the current work of the IFRS Foundation and to our plans for the future. On behalf of the Foundation and the Trustees, I congratulate Masa on his appointment and look forward to working with him.
Masamichi Kono said:
I am honoured and delighted to join the IFRS Foundation as a Trustee and look forward to contributing to its mission of bringing transparency, accountability and efficiency to global financial markets. Sustainable finance has been an important topic that I have been working on at the OECD, so I look forward to participating in the ongoing discussions on the critical role of the IFRS Foundation in this area.
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موضوعات متنوعة
الأربعاء, 24 مارس 2021 14:38
إعلان أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية عن مجموعة عمل لتسريع التقارب في معايير الإبلاغ عن الاستدامة العالمية
أعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) عن مجموعة عمل لتسريع التقارب في معايير الإبلاغ عن الاستدامة العالمية التي تركز على قيمة المؤسسة
معلومات إضافية
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المحتوى بالإنجليزية
22 March 2021
IFRS Foundation Trustees announce working group to accelerate convergence in global sustainability reporting standards focused on enterprise value
The Trustees of the IFRS Foundation today announced the formation of a working group to accelerate convergence in global sustainability reporting standards focused on enterprise value and to undertake technical preparation for a potential international sustainability reporting standards board under the governance of the IFRS Foundation.
The working group will provide a forum for structured engagement with initiatives focused on enterprise value reporting, as described by the Trustees’ 8 March statement. It also responds to the 24 February statement by the International Organization of Securities Commissions (IOSCO), calling for the coordination of work to drive international consistency of sustainability-related disclosures with a focus on enterprise value creation.
Specifically, the working group will provide technical recommendations, including further development of the prototype built on the TCFD recommendations, as a potential basis for the new board to build on existing initiatives and develop standards for climate-related reporting and other sustainability topics. The group will also review how technical expertise and content might potentially be transitioned to the new board under the IFRS Foundation’s governance structure, with a view to facilitating consolidation and reducing fragmentation in sustainability reporting standards.
The working group will be chaired by the IFRS Foundation and include participation by the IASB, given the need for connectivity with financial reporting. IOSCO will participate in the group as an observer, given the essential role it would play in evaluating and endorsing standards issued by a new board. During this preparatory phase, the working group also welcomes engagement with jurisdictions that are working on sustainability reporting.
Participants in the working group are dedicated to reporting on enterprise value and bring together complementary international experience. The Financial Stability Board’s Task Force on Climate related Financial Disclosures (TCFD) brings recommendations for climate-related disclosures that promote more informed investment, credit and insurance underwriting decisions.
The Value Reporting Foundation brings international standard-setting experience. It represents the intended merger of the International Integrated Reporting Council (IIRC), which provides a framework for integrated reporting that connects financial and sustainability information, and the Sustainability Accounting Standards Board (SASB), which provides industry-specific standards for reporting on enterprise value.
These initiatives are joined by the Climate Disclosure Standards Board (CDSB), whose framework guides disclosure of material information for investors through the integration of climate, wider environmental and social-related information into financial reporting.
Finally, the World Economic Forum (WEF) will contribute their work on cross-industry metrics and disclosures that CEOs of a wide range of the world’s largest multinational companies have found to be important for disclosure. Throughout this process, the working group will also engage closely with the Global Reporting Initiative (GRI) and CDP.
The first meeting of the working group is expected to take place in April 2021, with updates on progress published on the IFRS Foundation website.
Compatibility with other initiatives
Consistent with the 8 March statement, as well as IOSCO’s recent press statement, the Trustees envisage that sustainability reporting standards issued by the new board would provide a global sustainability reporting baseline that would allow for greater comparability and consistency of application of the standards, while also providing flexibility for coordination on additional jurisdictional and multi-stakeholder reporting requirements (a 'building blocks' approach).
In this spirit, and in parallel to the working group, the Trustees will commence work with IOSCO and relevant organisations to explore the establishment of a multi-stakeholder expert consultative committee within the IFRS Foundation structure. The consultative committee would be tasked with formalising and streamlining the new board’s engagement with the relevant global stakeholders involved in sustainability reporting.
Project leadership
Clara Barby will take partial leave from the Impact Management Project (IMP) to be the project lead for the IFRS Foundation’s sustainability project, under the oversight and strategic direction of the IFRS Foundation’s Steering Committee of Trustees. This is complementary to her role as a facilitator for standard-setting organisations looking to achieve global convergence on sustainability reporting.
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محاسبة و مراجعة
الأحد, 14 مارس 2021 13:47
تقارير الشركات والاستدامة -نظرة مستقبلية
بصفتنا محاسبين مهنيين، المسؤولون الرئيسيون عن معلومات الأعمال، لدينا مسؤولية مهمة وفرصة تحويلية للمشاركة وقيادة التغييرات القادمة في تقارير الشركات
معلومات إضافية
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المحتوى بالإنجليزية
Corporate and Sustainability Reporting – A Look Ahead
Published on March 2, 2021
Kevin Dancey
Chief Executive Officer at International Federation of Accountants (IFAC)
Dear Colleagues –
As professional accountants, the chief stewards of business information, we have both an important responsibility and a transformative opportunity to engage in and lead on upcoming changes in corporate reporting, specifically sustainability information. Frankly, there is no one better positioned than us. But make no mistake: if we don’t rise quickly to the occasion, demonstrate our competencies, and seize this significant opportunity, someone else will.
The purpose of my communication today is to update you on the ongoing work that IFAC is doing in this critical area, including where, with your help, we will take direct action, speak out, and endeavor to influence the journey to a more effective corporate reporting system.
But first: why are professional accountants best positioned to meet this need?
All organizations need better information to measure and manage the risks they face, capitalize on the opportunities in front of them, ensure their long-term success, and report to the boards that oversee them. At the same time, a broad range of stakeholders are demanding enhanced reporting that is relevant, reliable, comparable, and assurable.
Professional accountants inside organizations—with their analytics skills, critical thinking, scope of influence and organizational understanding—play a central role in integrating business-critical information, introducing and managing better processes and controls, making and enabling business decisions, and reporting to stakeholders in a holistic, integrated way.
Professional accountants in public practice, including SMPs, possess the necessary expertise, objectivity, and independence to best provide advisory and assurance services to organizations to enhance confidence in this information and new forms of external reporting.
Regardless of where they sit, professional accountants—your members—are simply best placed to meet this need—cost effectively, with quality and integrity.
Before setting out IFAC’s go-forward corporate reporting agenda, a brief review of recent events:
Last September IFAC issued a call for the IFRS Foundation to create a global sustainability standards board alongside the IASB. Later that month, the Trustees of the IFRS Foundation published a Consultation Paper to assess demand for global sustainability standards and the Foundation’s potential role in meeting any demand.
In November, SASB and IIRC announced their intention to merge into the Value Reporting Foundation, further supporting the objective of unified and simplified sustainability disclosures.
In December, five internationally significant framework- and standard-setting institutions (CDP, CDSB, GRI, IIRC, and SASB) published a prototype climate-related financial disclosure standard that also incorporated recommendations from the TCFD.
The European Commission has continued to move forward on its Non-Financial Reporting Directive.
Earlier this month, IFRS Trustees announced definitive steps towards a decision on whether to announce the establishment of a new global sustainability standards board.
And this week, IOSCO provided strong support for a global approach overseen by the existing IFRS governance structures, which can be found here.
There is momentum. Change is afoot.
IFAC’s corporate reporting agenda over the next several months will focus on:
1. Advocating for a Global Approach to Sustainability Standards
We will likely see continued movement among the key framework and standard-setting initiatives mentioned above. Regardless of how the landscape evolves, IFAC will continue to support moving with speed to a global approach under the auspices of the IFRS Foundation to achieve globally consistent sustainability standards that lead to relevant, reliable, comparable, and assurable information. We recognize and support the need for supplemental requirements to reflect regional/jurisdictional policy priorities. But we emphasize the urgency of addressing at a global level the needs of investors and capital markets. IFAC will speak out, including through our engagement in the B20/G20 policy development process, in support of this global approach.
2. Encouraging Sustainability-Related Skills and Competencies
IFAC will continue to work with PAOs and through the International Panel on Accountancy Education to demonstrate that professional accountants not only have the skills and competencies needed to prepare, assure, and utilize this information, but also the expertise to build and evaluate necessary controls and processes related to sustainability. In identifying which existing foundational skills can be leveraged to meet new requirements, and in creating access to obtain new subject matter expertise, IFAC supports the positioning that professional accountants are best placed to meet the sustainability-related needs of organizations.
3. Championing an Integrated Mindset
The insight gained from both financial and sustainability-related (or “non-financial”) information is maximized when an integrated approach connects the two. Quite simply, financial and sustainability information are not two, disconnected silos. An integrated approach leads to better decisions that deliver long-term value creation—financial returns to investors while taking account of value to customers, employees, suppliers, and societal interests. Professional accountants working in companies must continue to foster an integrated mindset that connects financial and sustainability data, processes and analysis.
4. Advancing Assurance Services
Assurance is a necessary component of the evolving global reporting system and an imperative for our profession. One of the core competencies of the profession is working with experts in a variety of areas and that will certainly continue. IFAC will be reaching out to Member Bodies and Firms—to better understand current and best market practices, identify gaps, and develop a shared narrative that best positions professional accountants to perform sustainability assurance. In addition, IFAC is launching an effort with the IIRC tomorrow, aimed at helping to accelerate the development of assurance services for integrated reporting.
5. Positioning the Profession to Lead
Professional accountants are central to gathering, analyzing, and communicating high-quality information. Our role in sustainability-related reporting—and insights—represents an even greater opportunity to unlock value for companies and clients. We will have to integrate into our work new and diverse subject matters and technologies, but our core knowledge, skills, professional judgment, integrity, and code of ethics are already in place. The future potential of sustainability information is too important to not get it right; together we will actively make the case that our profession is well positioned to rise to this challenge.
Thank you in advance for staying abreast of the issues and lending your voice and energy to help ensure our profession stays front and center in this important conversation. Please keep us advised of key developments in your jurisdiction.
I look forward to keeping you up to date on our progress as we move forward through our Knowledge Gateway, our bi-weekly newsletter The Latest, and reporting out on other events we will be convening on this important topic.
Cheers!!
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الأربعاء, 28 سبتمبر 2022 12:39
مؤسسة المعايير الدولية لإعداد التقارير المالية تمضي قدمًا في مجلس معايير الاستدامة الدولية
يعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) عن توجه استراتيجي وخطوات أخرى بناءً على التعليقات علي استشارة إعداد تقارير الاستدامة
معلومات إضافية
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المحتوى بالإنجليزية
IFRS Foundation Trustees announce strategic direction and further steps based on feedback to sustainability reporting consultation
The Trustees of the IFRS Foundation met 2-4 March 2021 to continue their analysis and discussions of the feedback received to their Consultation Paper on Sustainability Reporting (2020 Consultation).
Feedback to the 2020 Consultation confirmed an urgent need for global sustainability reporting standards and support for the Foundation to play a role in their development. The Trustees are therefore continuing their work on the establishment of an international sustainability reporting standards board within the existing governance structure of the IFRS Foundation, as set out in the Trustees’ February announcement.
The Trustees welcomed the February 2021 public statement by the IOSCO Board, announcing IOSCO's intention to work with the IFRS Foundation in developing a plan to establish a new board for setting sustainability reporting standards that meet the needs of the capital markets. This will include consideration of future endorsement of the new board and its standards. The Trustees recognise the importance for the public interest of reporting standards that address enterprise value, which captures expected value creation for investors in the short, medium and long term and is interdependent with value creation for society and the environment.
Based on the feedback to the 2020 Consultation, and encouraged by the IOSCO Board statement, the Trustees have reached the following views about the strategic direction of a new board:
Investor focus for enterprise value: the new board would focus on information that is material to the decisions of investors, lenders and other creditors.
Sustainability scope, prioritising climate: due to the urgent need for better information about climate-related matters, the new board would initially focus its efforts on climate-related reporting, while also working towards meeting the information needs of investors on other ESG (environmental, social and governance) matters.
Build on existing frameworks: the new board would build upon the well-established work of the Financial Stability Board’s Task Force on Climate related Financial Disclosures (TCFD), as well as work by the alliance of leading standard-setters in sustainability reporting focused on enterprise value. The Trustees will consider the prototype proposed by the alliance for an approach to climate-related disclosures as a potential basis for the new board to develop climate-related reporting standards. To prepare for this work, the IFRS Foundation will initiate a process of structured engagement with the relevant organisations.
Building blocks approach: by working with standard-setters from key jurisdictions, standards issued by the new board would provide a globally consistent and comparable sustainability reporting baseline, while also providing flexibility for coordination on reporting requirements that capture wider sustainability impacts.
The Trustees intend to publish a feedback statement that summarises the responses received to their 2020 Consultation, and how that feedback informed the above decisions. Together with the feedback statement, the Trustees will publish for public comment the proposed changes to the Foundation’s Constitution necessary to formalise establishment of a new board, including its composition. The Trustees will continue to engage with the IFRS Foundation Monitoring Board and be informed of their views to proposed changes. Any changes to the Constitution are subject to a public consultation with a 90-day comment period.
The Trustees remain on track to make a final determination about a new board in advance of the November 2021 United Nations COP26 conference, including the detailed analysis of feedback on the requirements for success outlined in the 2020 Consultation and other conditions to be satisfied prior to that consideration. - البلد الأردن
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محاسبة و مراجعة
الأربعاء, 21 سبتمبر 2022 10:15
يعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) عن التعيينات الجديدة في المجلس الاستشاري
يعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) عن التعيينات في المجلس الاستشاري للمعايير الدولية لإعداد التقارير المالية اعتبارًا من عام 2021
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موضوعات متنوعة
موسومة تحت
الأربعاء, 21 سبتمبر 2022 09:58
كلمة رئيس مجلس أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية أمام الأونكتاد بشأن الإبلاغ عن الاستدامة
كلمة رئيس مجلس أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية أمام الأونكتاد بشأن الإبلاغ عن الاستدامة
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موضوعات متنوعة
الأحد, 13 سبتمبر 2020 13:31
IFAC يدعو إلى إنشاء مجلس معايير الاستدامة الدولية إلى جانب IASB
يدعو الاتحاد الدولي للمحاسبين إلى إنشاء مجلس معايير الاستدامة الدولية إلى جانب مجلس معايير المحاسبة الدولية
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محاسبة و مراجعة
الأربعاء, 03 يونيو 2020 13:31
بيان IOSCO حول أهمية الإفصاح عن كورونا
المنظمة الدولية لهيئات الأوراق المالية (IOSCO) تشجع بالإفصاح العادل عن الآثار المرتبطة ب COVID-19
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