عرض العناصر حسب علامة : مجلس معايير الاستدامة الدولية
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
نشر في
محاسبة و مراجعة
الإثنين, 20 فبراير 2023 12:42
مجلس معايير التدقيق والتأكيد الدولي يمضي قدماً في خطوات إعداد معيار جديد لخدمات التأكيد على تقارير الحوكمة البيئية والاجتماعية وحوكمة الشركات
" الموازنة بين المطالب المُلّحة والفعالية في معايير التأكيد الدولية للاستدامة "
نشر في
معايير مراجعة
الإثنين, 05 سبتمبر 2022 13:10
الديون المستدامة مفتاح التحول الاقتصادي دراسة للاتحاد الدولي للمحاسبين والمعهد الكندي للمحاسبين القانونيين
تبحث جميع الدول حول العالم عن وسائل لتحويل الاستثمارات الرأس مالية نحو أعمال تدعم الانتقال لاقتصاد أكثر استدامة بنسب انبعاثات كربونية أقل. ولتمويل هذا التغيير الكبير، يبحث المستثمرون والجهات التنظيمية عن سوق مستدام للاقتراض باعتبار أنه أداة مهمة لتجميع الأموال اللازمة لتمويل المشروعات التي تدعم أهداف الحوكمة البيئية والاجتماعية وحوكمة الشركات.
نشر في
دراسات و تقارير
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
-
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.”
نشر في
محاسبة و مراجعة
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)
معلومات إضافية
-
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.
نشر في
محاسبة و مراجعة
الخميس, 02 يونيو 2022 07:54
المشاركون في الأسواق المالية يدعون إلى مواءمة أقوى لوضع القواعد التنظيمية والمعايير حول الإفصاح عن الاستدامة
يعد الكشف الواضح والشامل والقابل للمقارنة عن المعلومات المتعلقة بالاستدامة أحد اللبنات الأساسية لنظام مالي عالمي يعمل بشكل جيد. يجب على منظمي الأسواق المالية اغتنام هذه الفرصة التاريخية وسريعة الإغلاق للحصول عليها بشكل صحيح من خلال ضمان معايير متوافقة.
معلومات إضافية
-
المحتوى بالإنجليزية
Clear, comprehensive and comparable disclosure of sustainability-related information is one of the foundational building blocks of a well-functioning global financial system. Financial market regulators should seize this historical and fast-closing window of opportunity to get it right by ensuring compatible standards.
Significant efforts by the International Sustainability Standards Board (ISSB), the US Securities and Exchange Commission (SEC), and the European Commission together with the European Financial Reporting Advisory Group (EFRAG), all aim to address the need to enhance and evolve corporate reporting to include and consider sustainability information.
As financial market participants representing over 200 companies, 4,902 investors with US $121.3 trillion in assets under management, and more than 3 million professional accountants – WBCSD (World Business Council for Sustainable Development), PRI (Principles for Responsible Investment), and IFAC (International Federation of Accountants) collectively welcome and support these efforts. However, current draft standards and initiatives are not technically compatible in terms of concepts, terminologies, and metrics.
As these proposed sustainability-related disclosure requirements are refined and finalised, we call for each initiative to pointedly avoid regulatory and standard setting fragmentation by aligning key concepts, terminologies, and metrics on which disclosure requirements are built.
A coordinated approach is needed to provide the comprehensive global baseline of sustainability disclosures needed by capital markets. Collaboration and coordination are also important between sustainability disclosure initiatives and financial accounting standard-setting.
A globally consistent, comparable, reliable, and assurable corporate reporting system is indispensable in providing all stakeholders with a clear and accurate picture of an organisation’s ability to create sustainable value over time.
Interoperability—allowing companies to collect and report in a manner that effectively serves both local and global requirements— helps meet the needs of global capital markets, including investors who allocate capital internationally, companies who operate and raise capital across national borders, and the accounting profession that serves all consumers of corporate reporting.
For reporting entities, a global baseline for capital markets will help reduce cost, complexity, and confusion — increasing the utility, comparability of the information, while serving the fundamental purpose of sustainability reporting, which includes delivering more sustainable outcomes.
For investors who allocate capital based on comparable financial and sustainability-related information, global consistency is a matter of investor protection, growing market demand, and the ability to incorporate ESG issues into investment decisions that contribute to sustainable outcomes.
For professional accountants, charged with transforming disclosure requirements into high-quality and decision-useful information, global consistency and alignment provide the best foundation for high-quality sustainability-related reporting and its assurance.
Together, we welcome the establishment by the International Sustainability Standards Board of a working group to enhance compatibility between the global baseline and jurisdictional initiatives through a coordination mechanism. We strongly urge all involved policymakers to engage with this platform at this current historical juncture and strive towards delivering the level of alignment needed by financial markets at the global level.
As global organisations committed to contributing to a global financial system that delivers sustainable and long-term value creation, we look forward to supporting this process.
نشر في
محاسبة و مراجعة
الثلاثاء, 31 مايو 2022 08:15
تلعب مجالس الإدارة دورًا هامًا في الحوكمة في تعزيز الثقة في إعداد تقارير الشركات المتكاملة
تم اعتماد التقارير المتكاملة كمبادرة يقودها السوق من قبل الآلاف من مؤسسات القطاعين الخاص والعام في جميع أنحاء العالم لمساعدتهم على فهم وإيصال خلق القيمة والأداء للمستثمرين وأصحاب المصلحة الآخرين.
معلومات إضافية
-
المحتوى بالإنجليزية
Boards of Directors have a critical governance role in enhancing confidence in integrated corporate reporting
IFAC releases second installment of integrated reporting assurance series
Integrated reporting has been adopted as a market-led initiative by thousands of private and public sector organizations around the world to help them understand and communicate their value creation and performance to investors and other stakeholders.
To enhance trust in integrated corporate reporting, boards need to oversee the integrity of the integrated report and underlying reporting process. To help them, IFAC has worked in partnership with the Institute of Internal Auditors (IIA) to develop Executing the Board’s Governance Responsibility for Integrated Reporting—the second installment in IFAC’s integrated reporting assurance series. It highlights how boards execute their accountability responsibility for integrated reporting and integrated reports with the coordination of all lines of governance and the support of internal auditors.
Board responsibility statements incorporate multiple internal assurance activities across all lines of governance and management and support the integrity of the integrated report and the underlying processes, systems, and information. This installment highlights the concepts and tools needed to deliver such statements. These can also be applied to regulated forms of management commentary in many parts of the world, including management discussion and analysis, strategic report, operating and financial review or the Task Force on Climate-Related Financial Disclosures.
“The IFRS Foundation’s announcement on the future of integrated reporting and the International Integrated ReportingFramework confirms that the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) will assume responsibility for the Framework from July,” said Kevin Dancey, IFAC CEO. “Within the IFRS Foundation, the Framework will be further developed to help companies prepare an integrated report and support connectivity between the reporting required by the IASB and the ISSB. This installment of IFAC’s integrated reporting assurance series shows how directors can deliver confidence in integrated reporting through coordinated and connected internal and external assurance activities.”
“As an integral component of effective organizational governance, internal audit plays a critical role in instilling trust and confidence in the completeness, accuracy, and reliability of the information that forms the basis of the organization’s integrated report,” said Anthony Pugliese, CIA, CPA, CGMA, CITP, president and CEO of The IIA. “As noted in the widely accepted Three Lines Model, internal audit provides objective assurance, independent from management, of internal controls critical to achieving organizational objectives, including objectives related to integrated thinking and reporting.”
نشر في
محاسبة و مراجعة
الخميس, 23 ديسمبر 2021 14:35
مجلس معايير الاستدامة الدولية يعين رئيسًا
تم تعيين إيمانويل فابر رئيسًا لمجلس معايير الاستدامة الدولية من قبل مؤسسة المعايير الدولية لإعداد التقارير المالية، اعتبارًا من 1 يناير 2022.
معلومات إضافية
-
المحتوى بالإنجليزية
International Sustainability Standards Board appoints chair
By Danielle Lee
December 17, 2021, 4:06 p.m. EST
3 Min Read
Facebook
Twitter
LinkedIn
Email
Show more sharing options
Emmanuel Faber was appointed chair of the International Sustainability Standards Board by the IFRS Foundation, effective Jan. 1, 2022.
His appointment follows the announcement made at the 2021 United Nations Climate Change Conference (COP26) in November of the creation of the ISSB as a consolidation of the Climate Disclosure Standards Board and the Value Reporting Foundation into the IFRS Foundation.
A former chair of the board and CEO at Danone, Faber has championed the importance of sustainability information to investors and led the food company to add innovations to help investors and credit providers better understand sustainability factors in assessing enterprise value.
Emmanuel Faber
The ISSB will develop IFRS Sustainability Disclosure Standards as a global baseline of disclosure requirements to give investors high-quality, globally comparable sustainability information, and will work closely with the IASB to ensure compatibility with IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.
Streamline the collection process of organizer information with SafeSend Organizers™
Introducing a new optional feature within the award winning SafeSend Suite that automates the front end of the tax engagement
SPONSOR CONTENT FROM SAFESEND
“Emmanuel Faber has been a long-term proponent of companies factoring sustainability matters into their strategy and in their reporting to the markets,” said IFRS Foundation Trustees chair Erkki Liikanen in a statement. “His global leadership skills and drive make him the ideal inaugural ISSB Chair to lead the development of standards to meet investors’ demand for information about climate and other sustainability matters.”
Faber has lived and held senior leadership positions across four continents and founded and chairs several international organizations and initiatives, including the One Planet Business for Biodiversity coalition and the G7 Business for Inclusive Growth coalition.
“Investors are demanding high quality, globally comparable sustainability information on which to make informed investment decisions. The ISSB represents a once-in-a-generation opportunity to fulfill that need in a fast-changing world, where climate in particular will drive major shifts in the coming years,” said Faber in a statement. “We should move diligently and build on the great momentum resulting from the formation of the ISSB at COP26. I’m excited about the opportunity to work with stakeholders across the world in developing ESG standards that inform global capital allocations, market prices and cost of capital, working alongside the IASB.”
The trustees will soon be calling for nominations for remaining ISSB members, with a goal of achieving diversity in representation and professionalism experience, and will announce vice chair and senior staff member appointments.
“Congratulations to Emmanuel on his appointment. I look forward to working closely with him and his board to serve the information needs of investors,” said IASB chair Andreas Barckow in a statement. “The appointment of Faber, which is for an initial three-year term, is supported by the IFRS Foundation Monitoring Board, which oversees various aspects of the governance of the IFRS Foundation.”
“I congratulate Mr. Faber on his appointment to the ISSB," stated Eelco van der Enden, who will start in post as the Global Reporting Initiative CEO Jan. 1. "It is very encouraging that an influential and well-known voice of business will be leading the work of the IFRS to develop these investor-focused sustainability standards. As he has previously demonstrated, Mr. Faber has a keen interest in both financial and sustainability reporting. It is important to recognize that, for reporting to illuminate the full range of impacts that companies have on society and the planet, it needs to take account of a multitude of stakeholders. As such, I am sure Mr. Faber will be as keen to engage with GRI as I am to engage with the ISSB. As we both take up our posts in the new year, I very much look forward to opportunities for us to work together.”
نشر في
موضوعات متنوعة
موسومة تحت
الإثنين, 03 يناير 2022 09:55
الاتحاد الدولي للمحاسبين يتعهد بتقديم الدعم المستمر لمجلس معايير الاستدامة الدولية الجديد تُعنى معايير الاستدامة الدولية بتقديم إفصاحات عن الاستدامة تركز على متطلبات المستثمرين
يرحب الاتحاد الدولي للمحاسبين، الذي يتكون من 180 عضواً بالإضافة إلى المنظمات التابعة التي تمثل أكثر من 3 مليون محاسب مهني على مستوى العالم، بتأسيس مجلس معايير الاستدامة الدولية
نشر في
محاسبة و مراجعة
الأربعاء, 08 يونيو 2022 13:03
معركة معايير الاستدامة 2من 2
كاتب المقالة : هاورد ديفيز
نشر في
محاسبة و مراجعة