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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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The IFRS Foundation has today published its annual report and audited financial statements for the year ended 31 December 2021.
In what was a transformative year for the Foundation, the report includes letters from the new Chair of the International Accounting Standards Board (IASB) Andreas Barckow; Chair of the IFRS Foundation Trustees Erkki Liikanen; and Chair of the IFRS Foundation Monitoring Board Jean-Paul Servais.
The report also discusses the steps taken to form the new standard-setting board―the International Sustainability Standards Board (ISSB)—which was announced at the COP26 climate change conference in Glasgow in November 2021; publication of the Foundation’s revised Constitution, which was updated after broad consultation to accommodate the new board; a discussion about the IASB’s Third Agenda Consultation; as well as other case studies on some of the year’s achievements.
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