The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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What do we do once we’ve issued a Standard? We undertake various activities to support the consistent application of IFRS Standards, which includes implementation support for recently issued Standards. We do this because the quality of implementation and application of the Standards affects the benefits that investors receive from having a single set of global standards.
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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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In April 2021, the Trustees published an Exposure Draft that outlines proposed targeted amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board (ISSB) to set IFRS sustainability standards. The proposed amendments are exposed for comment until 29 July 2021.
To receive sufficient input from stakeholders, the Trustees have published proposed targeted amendments to the Constitution to determine:
Specifically, the Trustees invite comments on the proposals to amend the Constitution to:
Access the Exposure Draft below. The comment letter period is open until 29 July 2021.
Exposure Draft: Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards
Proyecto de Norma : Modificaciones propuestas dirigidas a la Constitución de la Fundación IFRS para la creación de un Consejo de Normas Internacionales de Sostenibilidad (ISSB) para emitir Normas NIIF de Sostenibilidad
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