عرض العناصر حسب علامة : ISSB مجلس معايير الاستدامة الدولية
الأربعاء, 26 يوليو 2023 07:04
بيان مشترك من رؤساء IAASB و IESBA حول مصادقة IOSCO على معايير الإفصاح عن الاستدامة للمعايير الدولية لإعداد التقارير المالية
يشيد مجلس معايير التدقيق والتأكيد الدولي (IAASB) ومجلس معايير الأخلاقيات الدولية للمحاسبين (IESBA) بجهود مجلس معايير الاستدامة الدولية (ISSB)
معلومات إضافية
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المحتوى بالإنجليزية
The International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) applaud the efforts of the International Sustainability Standards Board (ISSB) and today’s International Organization of Securities Commissions (IOSCO) endorsement decision of the ISSB’s recently issued IFRS Sustainability Disclosure Standards S1 and S2. IOSCO determined that these standards are “appropriate to serve as a global framework for capital markets to develop the use of sustainability-related financial information in both capital raising and trading and for the purpose of helping globally integrated financial markets accurately assess relevant sustainability risks and opportunities.”
In commenting on the endorsement, Tom Seidenstein and Gabriela Figueiredo Dias, IAASB and IESBA Chairs, respectively, said, “IOSCO’s endorsement of IFRS Sustainability Disclosure Standards S1 and S2 and its call to action for member jurisdictions to move toward adoption and implementation are two more important steps in establishing a trusted reporting framework for sustainability information. We appreciate IOSCO’s leadership in coordinating global consistency in sustainability reporting, assurance, and ethics standards.”
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الخميس, 23 فبراير 2023 09:26
تحديث ISSB فبراير 2023
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
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الأربعاء, 22 فبراير 2023 08:34
تقدم ISSB نحو معايير الاستدامة الدولية الافتتاحية
أشاد مجلس معايير الأخلاقيات الدولية للمحاسبين ومجلس معايير التدقيق والتأكيد الدولي بالإعلان الأخير الصادر عن مجلس معايير الاستدامة الدولية (ISSB)
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الأحد, 15 يناير 2023 08:50
سلسلة ندوات عبر الإنترنت لإعداد تقارير الشركات
تقدم سلسلة الندوات عبر الإنترنت لإعداد التقارير عن الشركات نظرة عميقة في معيارين مقترحين لمجلس معايير الاستدامة الدولية (ISSB)
معلومات إضافية
- نوع الفعالية مجانا
- بداية الفعالية الثلاثاء, 24 يناير 2023
- نهاية الفعالية الثلاثاء, 07 فبراير 2023
- التخصص محاسبة ومراجعة
- مكان الفعالية اونلاين
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فعاليات مهنية
موسومة تحت
الأربعاء, 02 نوفمبر 2022 08:04
يؤكد ISSB الحاجة إلى استخدام تحليل السيناريو المتعلق بالمناخ
أكد مجلس معايير الاستدامة الدولية (ISSB) بالإجماع أنه سيُطلب من الشركات استخدام تحليل السيناريو المتعلق بالمناخ لإثراء تحليل المرونة.
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الخميس, 09 ديسمبر 2021 15:05
التعيينات في المجلس الاستشاري للمعايير الدولية لإعداد التقارير المالية
يعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) عن التعيينات في المجلس الاستشاري للمعايير الدولية لإعداد التقارير المالية اعتبارًا من عام 2022
معلومات إضافية
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المحتوى بالإنجليزية
The Trustees of the IFRS Foundation have confirmed the appointment and re-appointment of several organisations and representatives to the IFRS Advisory Council. The appointments take effect from 1 January 2022 for a three-year period.
The Advisory Council’s Chair, Bill Coen, has also been re-appointed, effective for three years from 1 February 2022.
Historically, the Advisory Council has advised the IFRS Foundation Trustees and the International Accounting Standards Board (IASB) on strategic matters. When the formation of the International Sustainability Standards Board (ISSB) was announced earlier in November, it was also announced that the remit and expertise of the IFRS Advisory Council will be extended to provide strategic advice to the ISSB.
The Advisory Council consists of representatives from over 50 groups affected by and interested in international financial reporting, including academics, analysts, auditors, investors, preparers, professional accounting bodies, regulators and standard-setters. With the exception of individual appointments, the Advisory Council membership is held by the organisation concerned.
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موضوعات متنوعة
الأربعاء, 28 سبتمبر 2022 14:30
تعزيز تقارير الشركات: إعادة النظر في لبنات بناء الاستدامة
نشر الاتحاد الدولي للمحاسبين تحديثًا قصيرًا من صفحتين لخارطة الطريق إلى الأمام للإبلاغ عن معلومات الاستدامة
معلومات إضافية
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المحتوى بالإنجليزية
Dear Colleagues,
Today, IFAC published a short, two-page update to our The Way Forward roadmap for reporting sustainability information that we issued last September. This new “schematic” endeavors to explain how a “building blocks approach” encourages a global system of consistent, comparable, and assurable sustainability information that enhances corporate reporting.
Admittedly, there is some confusion about how this actually works, so we have tried to remove some of the complexity and more clearly demonstrate how various reporting initiatives at the global and jurisdiction level can best fit together to meet the needs of all stakeholders.
Block 1: Investor-focused sustainability information that is material to Enterprise Value. To meet the needs of capital markets, these standards must be global, and we have called on the IFRS Foundation to set up a new sustainability standards board.
Block 2: Multi-stakeholder focused sustainability reporting that helps a wider range of stakeholders understand a company’s positive and negative contributions to sustainable development and impacts on economy, environment, and people. This reporting could be based on global standards or guidance and/or jurisdiction-specific requirements to meet specific public policy objectives.
The IFRS Foundation appears to be moving decisively toward establishing a new International Sustainability Standards Board (“ISSB”) that will provide a global foundation—Block 1. One benefit of this approach is that connectivity can be established between traditional financial reporting (under the IASB) and sustainability information material to enterprise value (under the new ISSB). These baseline, investor-focused sustainability standards may become mandatory in some jurisdictions or could be used as best-practice guidelines in others.
Reporting with a multi-stakeholder focus (Block 2) is likely to be harder to harmonize at the global level because stakeholders who want this information are often concerned with specific public policy/societal objectives that vary between jurisdictions. To the extent that widely accepted sustainability reporting initiatives can fill these jurisdiction-specific needs, more harmonization and comparability can be achieved.
The building blocks approach relies, to the extent possible, on defining reporting requirements in a way that allows companies to collect specific information and data on a given sustainability matter once, and then use that same information to satisfy reporting requirements under either Block 1 or Block 2, as appropriate. Digital tagging of reported information can facilitate this “interoperability.”
Finally, it’s important to recognize that the building block approach supports the evolution that can occur in sustainability topics over time. The information that broader societal stakeholders want today can quickly become information that investors factor into their asset allocation decisions—and may ultimately end up being reflected in GAAP financial statements and disclosures. Page 2 of the schematic includes a carbon emissions example to illustrate this point.
Since IFAC issued its Way Forward roadmap last year, we have seen the announcement of the Value Reporting Foundation, the incorporation of TCFD’s framework into a climate prototype, an emerging discussion in the U.S. about climate (and possibility broader ESG) disclosures, the forward-looking discussion led by the FRC in the U.K. on the future of corporate reporting, and aspirational draft legislation from the European Commission that proposes to put sustainability-related information on a level footing with financial information. All of this, plus decisive steps by the IFRS Foundation, including last week’s proposed amendments to the Constitution of the Foundation that accommodate setting up an ISSB. IFAC urges our member organizations to provide their comments to the IFRS Trustees.
All of this is great progress and has served to clarify IFAC’s thinking about the journey ahead. We welcome your feedback on the approach we have outlined here, and we hope to see you at future IFAC events addressing the building blocks approach and the broader journey to an enhanced corporate reporting world.
Cheers!! - البلد عالمي
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