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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.
The International Accounting Standards Board (IASB) has today published an article on its Extractive Activities project.
In the article, IASB Member Tadeu Cendon explains the IASB’s decisions on the project’s scope and objectives following feedback from a variety of stakeholders from different jurisdictions.
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