In response to the global call to develop a single set of global standards on sustainability, the IFRS Foundation set up the ISSB that published its first set of proposals regarding general disclosure principle and climate change disclosures. These proposals, while trying to leverage on the work done by other relevant organizations such as the TFCD, are not unique and may overlap with other standard-setters’ initiative. Furthermore, they are meant as complementary disclosures standards that should complement and interact with IFRS that instead govern the preparation of general purpose financial statements.
KEYWORDS: Climate Change, ISSB, IFRS Foundation, IFRS, IAS 1
Acunzo G. A. (2022), Sulle proposte per la definizione globale di regole comuni di informativa sulla sostenibilità, RIREA, 3, pp. 373-376.
