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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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14 December 2021
Technical Readiness Working Group: Recommendations for consideration by the ISSB
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The IFRS Foundation has today published a webcast explaining the recommendations from the Technical Readiness Working Group (TRWG) to the recently announced International Sustainability Standards Board (ISSB) for consideration.
The TRWG was created by the Foundation’s Trustees in March 2021 with the purpose of giving the ISSB a running start, enabling it to respond to investors’ urgent demands for improved transparency and consistency in company reporting on sustainability matters.
Today’s webcast includes a closer look at the TRWG's role, an explanation of recommended architecture of standards, a deep dive into the prototypes and a summary of other recommendations made by the TRWG as a result of the work it has been doing with long-standing international sustainability reporting initiatives focused on enterprise value.
The webcast is introduced by Lucrezia Reichlin, IFRS Foundation Trustee, and presented by the following members of the TRWG (in alphabetical order by organisation):
- Ravi Abeywardana, Technical Director at the Climate Disclosure Standards Board;
- Veronica Poole, Global IFRS and corporate reporting leader at Deloitte and who represented the World Economic Forum on the TRWG;
- Spencer Powell, Performance Lead at the Impact Management Project; and
- Bryan Esterly, Chief Technical Officer for the SASB Standards at the Value Reporting Foundation.
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Technical Readiness Working Group: Recommendations for consideration by the ISSB ×
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