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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.
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Academic papers presented at the IASB Research Forum 2018, held in Sydney, Australia, in October are now available in Abacus Volume 55, Issue 1.
Those papers are:
Forum attendees consisted of 50 academics and 50 non-academics chosen from standard-setters, regulators, auditors and preparers. Academic papers chosen by Abacus were presented by their authors. Access Volume 55, Issue 1 of Abacus here.
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