The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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Integrated Thinking Principles
A strategic planning tool for boards and management, Integrated Thinking Principles help embed sustainable business practices into an organisation and provide a foundation for long-term value creation. The principles—Purpose, Strategy, Risks and Opportunities, Culture, Governance and Performance—are designed to be embedded into an organisation’s business model and applied across important activities overseen by its board and its senior management team.
The principles are interconnected and each has three implementation levels:
- Level 1—comprises questions to the board and CEO on how widely each principle has been adopted across the organisation.
- Level 2—offers the opportunity to consider statements that test how deeply the principles have been embedded into the organisation.
- Level 3—consists of management tools, practices and processes to help an organisation to apply integrated thinking.
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