On 23 June 2025, the International Accounting Standards Board (IASB) issued a revised Practice Statement on management commentary. The revised Practice Statement supports improvements to and greater global alignment in management commentary and narrative reports accompanying the financial statements.
Watch this video in which IASB Vice-Chair Linda Mezon-Hutter and ISSB Vice-Chair Sue Lloyd explain how the revised Practice Statement helps companies bring together financial statements with sustainability-related information for the benefit of investors.
