عرض العناصر حسب علامة : تقارير الاستدامة
الأربعاء, 11 مايو 2022 10:53
ندوة عبر الانترنت بعنوان ترسيخ الثقة العامة في تقارير الاستدامة والضمان
يدعو مجلس معايير الأخلاقيات الدولية للمحاسبين (IESBA) جميع أصحاب المصلحة للانضمام إلى ندوته عبر الإنترنت لمناقشة الدور الحاسم الذي يلعبه الامتثال للمعايير الأخلاقية، بما في ذلك الاستقلال، في ضمان معلومات موثوقة وجديرة بالثقة بشأن الاستدامة.
معلومات إضافية
- البلد عالمي
- نوع الفعالية مجانا
- بداية الفعالية الأربعاء, 18 مايو 2022
- نهاية الفعالية الأربعاء, 18 مايو 2022
- التخصص محاسبة ومراجعة
- مكان الفعالية اونلاين
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فعاليات مهنية
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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محاسبة و مراجعة