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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
In this webcast Gary Kabureck, a member of the International Accounting Standards Board (the Board), and members of staff introduce and discuss the Discussion Paper Disclosure Initiative—Principles of Disclosure. The Discussion Paper was published by the Board in March 2017, and is the latest instalment in the Board's Disclosure Initiative, which was established in 2013.
The webcast covers:
Click here to view the webcast.
The Disclosure Initiative is an important part of the Board’s central theme, Better Communication in Financial Reporting. The consultation on the Discussion Paper is open for comments until 2 October 2017, and the Discussion Paper, Disclosure Initiative—Principles of Disclosure, can be accessed here.
A Snapshot, providing an overview of the Discussion Paper, can be found here.
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