عرض العناصر حسب علامة : معايير الافصاح عن الاستدامة

الثلاثاء, 26 يوليو 2022 07:49

تحديث ISSB يوليو 2022

يسلط تحديث  ISSB الضوء على القرارات الأولية لمجلس معايير الاستدامة الدولية (ISSB).

معلومات إضافية

  • المحتوى بالإنجليزية 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 on 20–21 July 2022 in Frankfurt.
    Contents
    Research and standard-setting
    General Sustainability-related Disclosures and Climate-related Disclosures (Agenda Paper 2)
    Strategy and governance
    Consultation on Agenda Priorities (Agenda Paper 1)
    Research and standard-setting
    General Sustainability-related Disclosures and Climate-related Disclosures (Agenda Paper 2)
    The ISSB met on 21 July 2022 to review a summary of preliminary feedback gathered during meetings with stakeholders on the exposure drafts, IFRS S1 General Sustainability-related Disclosure Requirements and IFRS S2 Climate-related Disclosures.

    The ISSB was not asked to make any decisions.

    Next step
    The ISSB will discuss feedback from comment letters, survey responses, market engagement activities and other meetings with stakeholders at public meetings. The comment period for both exposure drafts ends on 29 July 2022.
    Strategy and governance
    Consultation on Agenda Priorities (Agenda Paper 1)
    The ISSB met on 20 July 2022 to discuss its approach to preparing a request for information to consult the public on its agenda priorities. The request for information will inform the development of the ISSB's two-year work plan.

    The ISSB discussed:

    its approach to developing the request for information, including steps already completed and expected next steps;
    the strategic balance of the ISSB's activities; and
    its criteria for assessing proposals to be included in the work plan.
    The ISSB was not asked to make any decisions.

    Items to be considered in development of Request for Information (Agenda Paper 1A)

    The ISSB discussed items to consider as it prepares a request for information to obtain stakeholder feedback on its agenda priorities. The ISSB discussed a preliminary list of:

    broadly defined topics;
    industry-based requirements and the Sustainability Accounting Standards Board's project portfolio; and
    potential projects to be undertaken in coordination with the International Accounting Standards Board.
    The ISSB was not asked to make any decisions.

    Next step
    The ISSB will review further research and consider additional feedback from stakeholders before deciding which projects to include in the request for information. The request for information is expected to be published in the second half of 2022.

 

في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

النشرة البريدية

إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

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