عرض العناصر حسب علامة : ISSB
الأحد, 06 نوفمبر 2022 08:15
تحديث ISSB التكميلي نوفمبر 2022
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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محاسبة و مراجعة
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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محاسبة و مراجعة
الأربعاء, 26 أكتوبر 2022 09:44
تحديث ISSB أكتوبر 2022
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, 19 أكتوبر 2022 09:22
الهيئة تنظم ورشة عمل حول مشروعي معايير الاستدامة الدولية بحضور عدد من الجهات الحكومية
عقدت الهيئة بالتعاون مع - وزارة المالية - في مقرها ورشة عمل حول معايير الاستدامة الدولية ISS قدمها د.ريتشارد باركر عضو مجلس معايير الاستدامة الدولية "ISSB" حيث شارك عددا من ممثلي الجهات الحكومية وهي وزارة المالية ووزارة الطاقة ووزارة البيئة والمياه والزراعة ووزارة الاستثمار والبنك المركزي السعودي وهيئة السوق المالية وممثلين من مكاتب المحاسبة.
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الأربعاء, 28 سبتمبر 2022 09:04
تحديث ISSB سبتمبر 2022
يسلط تحديث ISSB الضوء على القرارات الأولية لمجلس معايير الاستدامة الدولية (ISSB). يمكن العثور على المشاريع المتأثرة بهذه القرارات في خطة العمل
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محاسبة و مراجعة
الثلاثاء, 02 أغسطس 2022 10:06
حصلت المزيد من الشركات على تأكيد مستقل بشأن بيانات الاستدامة وفقًا لدراسة عالمية أجراها IFAC و AICPA و CIMA
معلومات إضافية
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المحتوى بالإنجليزية
More Companies Obtaining Independent Assurance on Sustainability Data, According to Global Study by IFAC, AICPA & CIMA
58% of global companies obtained ESG assurance in 2020
Assurance engagements were mostly limited in scope
61% of ESG assurance services were performed by professional accounting firms, with substantial variation in practice within different jurisdictions
The number of global companies obtaining independent assurance on their environmental, social and governance (ESG) information increased from 51% to 58% in 2020, compared to the previous year, according to new data from the International Federation of Accountants (IFAC), American Institute of CPAs (AICPA) and Chartered Institute of Management Accountants (CIMA), the latter two of which represent the unified voice of the Association of International Certified Professional Accountants.
The 2020 information released today is an update to the accounting bodies’ inaugural study last year that examined global trends in both sustainability-related reporting and its assurance. This latest update offers the first benchmark of progress relative to the original data. A follow-up study that incorporates 2021 information is expected to be released at a later date.
When it comes to ESG assurance, 82% of engagements were limited in scope in 2020, essentially the same as in 2019 (83%). Some 61% of assurance engagements were performed by audit firms on a global basis, a slight decline from the previous year (63%). Jurisdictions with some of the highest rates of assurance performed by professional accountants include Australia, France, Italy, Germany and Spain. In other countries, including South Korea, the United Kingdom and the United States, most assurance engagements are conducted by service providers outside of the accountancy profession. Professional accountants have high professional standards, including independence, and are subject to regulatory oversight, which is critical in this space.
On the reporting side, the study found 92% of global companies provided some ESG data to investors, either through integrated, annual or standalone reports. The use of, or reference to, Sustainability Accounting Standards Board (SASB) standards more than doubled in 2020. This is important because new disclosure proposals from the International Sustainability Standards Board (ISSB) include and build upon SASB standards. (SASB’s parent organization, The Value Reporting Foundation, will consolidate into the IFRS Foundation on Aug. 1, 2022, to support the work of the ISSB.)
“It’s encouraging to see continued high levels of reporting on sustainability information and an overall increase in assurance globally,” said IFAC CEO Kevin Dancey. “But our research tells us that 80% of companies are using multiple frameworks or standards, which results in data that is not consistent, comparable or decision-useful for investors, stakeholders or society at large. Sustainability reporting and assurance will only reach its full potential when it is based on a harmonized global system led by the International Sustainability Standards Board’s comprehensive baseline of disclosure.”
The 2020 study data also shows 89% of companies presented at least some information in each of four categories: greenhouse gasses, other environmental factors, social and governance. Yet only 43% provided assurance for all four categories. The most common area for independent assurance was greenhouse gases (95%).
Seventy percent of global companies that engaged a professional accounting firm to perform the ESG assurance engagement chose the firm that audits their financial statements.
“High-quality reporting requires high-quality assurance,” said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. “Auditors already have a holistic view of a company’s risk profile, structure and processes, so it makes sense for that firm to also engage in ESG assurance. Professionally qualified and licensed accountants have the requisite expertise, objectivity, integrity and commitment to professional standards that are essential for instilling trust in ESG reporting.”
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الإثنين, 01 أغسطس 2022 11:29
يقدم IAASB الدعم لمقترحات ISSB وتعليقاته على ضمان مسودتي معايير الإبلاغ عن الاستدامة
قدم مجلس معايير المراجعة والتأكيد الدولي (IAASB) ردًا إلى مجلس معايير الاستدامة الدولية (ISSB)
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المحتوى بالإنجليزية
IAASB OFFERS SUPPORT FOR ISSB PROPOSALS AND COMMENTS ON ASSURABILITY OF THE TWO DRAFT SUSTAINABILITY REPORTING STANDARDS
The International Auditing and Assurance Standards Board (IAASB) has submitted a response to the International Sustainability Standards Board (ISSB) on its exposure drafts on sustainability- and climate-related disclosures. In its response, the IAASB noted the importance of reliable, high-quality, globally consistent sustainability reporting that investors and regulators are able to trust.
“The reliability and quality of sustainability reporting and supporting investors’ and regulators’ trust in the sustainability information hinge on the effectiveness of the external reporting supply chain,” noted IAASB Chair Tom Seidenstein. “As in financial reporting, external assurance has a key role in contributing to reporting reliability and investor confidence. This is why the IAASB’s feedback focuses on the ability of practitioners to obtain assurance on an entity’s sustainability reporting prepared in accordance with the ISSB draft standards, and why we’re committed to collaborating with and supporting the ISSB.”
The IAASB highlighted the value of long-term cooperation between the IAASB and ISSB, as well as the International Ethics Standards Board for Accountants, to strengthen the connectivity between sustainability reporting external sustainability assurance, and ethical standards—especially as standards become increasingly refined and enhanced. External assurance should play a crucial role in enabling organizations to demonstrate that the sustainability information reported is reliable and credible.
The IAASB has begun its journey to sustainability reporting assurance standards: at the June 2022 IAASB meeting, the IAASB committed to its next steps in developing a bespoke assurance standard for sustainability reporting. This journey to enhanced sustainability assurance standards was noted recently by the Financial Stability Board’s decision to include the IAASB’s work in its Climate Roadmap.
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الإثنين, 23 مايو 2022 08:41
الاتحاد الدولي للمحاسبين يواصل الدعوة إلى التقارب في الإفصاح عن الاستدامة العالمية
بصفته الصوت العالمي لمهنة المحاسبة، دعم الاتحاد الدولي للمحاسبين نظامًا عالميًا لتقديم معلومات استدامة متسقة وقابلة للمقارنة وقابلة للتأكيد.
معلومات إضافية
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المحتوى بالإنجليزية
IFAC Continues to Advocate for Convergence in Global Sustainability Disclosure
Welcomes EFRAG’s public consultation on European Sustainability Reporting Standards (ESRS) exposure drafts
As the global voice of the accountancy profession, IFAC has supported a global system for delivering consistent, comparable and assurable sustainability information. Such disclosure must become a core component of the corporate reporting ecosystem that helps stakeholders assess objectives and progress towards addressing the climate crisis and other important environmental, social, and governance matters. European Sustainability Reporting Standards can play an important part in aligning global and jurisdictional-specific goals.
IFAC supports the view that sustainability disclosure requirements should be developed to capture and measure what really matters and to facilitate adoption and implementation in an internationally compatible manner. Alignment between global and jurisdiction-specific requirements, to the extent possible, is key for companies who operate across national borders, who compete for capital globally, and who are working towards a more sustainable future.
IFAC CEO Kevin Dancey said “Collectively, we have an historic opportunity to embrace equivalency and interoperability in sustainability initiatives around the world, to leverage the work of existing high-quality sustainability frameworks, and to avoid costly regulatory fragmentation and complexity. Toward this end, IFAC strongly supports the ISSB’s recently announced working group that will establish dialogue for enhanced compatibility between the ISSB’s recent exposure drafts and ongoing jurisdictional initiatives like that of the European Union.”
The European Commission’s ambitious Corporate Sustainability Reporting Directive seeks to put sustainability-related reporting on the same footing as traditional financial reporting—addressing what sustainability information must be reported and requiring its assurance, among other important elements that can enhance corporate reporting. We hope this important work ultimately contributes to—and amplifies the impact of—an emerging global sustainability disclosure system.
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