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Developing accounting and sustainability-related disclosure standards for the global economy is a collaborative exercise founded on transparency, full and fair consultation and accountability.

Our Due Process Handbook—the blueprint for the standard-setting process, which ensures that IFRS Standards are developed free from undue influence—requires that the boards consider the perspectives of those affected by IFRS Standards globally.

To enable us to consult widely, we work closely with a wide network of advisory committees and bodies, representing the many different stakeholder groups that have an interest in and are affected by financial reporting.

These groups and bodies are important channels for us to gather input on our work; the groups enable us to efficiently consult with interested parties from a range of backgrounds and geographical regions.