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The IFRS Foundation’s responsibilities do not stop at standard-setting. The Foundation supports capacity building for effective implementation and adoption of sustainability-related disclosure practices through its Partnership Framework.

The Partnership Framework was launched at COP27 in Sharm El-Sheikh with support from around 30 partner organisations. The framework is designed to support preparers, investors and other capital market stakeholders as they prepare to use IFRS Sustainability Disclosure Standards.

Achieving a truly global baseline necessitates a strong focus on supporting implementation across all economic settings, so that all market participants can access its benefits. There is a particular need to consider the specific circumstances of emerging and developing economies and smaller entities, many of which operate within global value chains. The framework will focus on enabling capacity building among these stakeholders.

The Foundation is working with public and private organisations, global and local, to ensure accelerated readiness for jurisdictions to adopt IFRS Sustainability Disclosure Standards. Partners include:

  • ACCA
  • Accounting for Sustainability (A4S)
  • American Institute of CPAs & Chartered Institute of Management Accountants (AICPA & CIMA)
  • Brazilian Committee for Sustainability Pronouncements (CBPS)
  • Brazilian Institute of Corporate Governance (IBGC)
  • Capacity-building Alliance of Sustainable Investment (CASI)
  • CDP
  • Chartered Accountants Australia & New Zealand (CAANZ)
  • CPA Canada
  • Deloitte
  • Environmental Resources Management (ERM)
  • European Accounting Association
  • EY
  • Financial Regulatory Authority (Egypt)/Regional Center for Sustainable Finance
  • German Federal Ministry for Economic Cooperation and Development
  • Global Reporting Initiative (GRI)
  • Global Steering Group for Impact Investment (GSGII)
  • Group of Latin American Accounting Standard Setters (GLASS)
  • Hong Kong Institute of Certified Public Accountants (HKICPA)
  • Ibero-American Federation of Exchanges (FIAB)
  • Institute of Chartered Accountants in England and Wales (ICAEW)
  • International Corporate Governance Network (ICGN)
  • International Federation of Accountants (IFAC)
  • KPMG
  • Nigerian Ministry of Finance, Budget and National Planning
  • Pan African Federation of Accountants
  • Persefoni
  • Porticus
  • PRI
  • PwC
  • TCFD Mexico Consortium
  • UK Foreign, Commonwealth & Development Office (FCDO)
  • United Nations Conference on Trade and Development (UNCTAD)
  • United Nations Department of Economic and Social Affairs (UNDESA)
  • United Nations Development Programme (UNDP)
  • United Nations Development Programme–Financial Centres for Sustainability (FC4S)
  • United Nations Environment Programme–Finance Initiative (UNEP-FI)
  • United Nations Sustainable Stock Exchanges Initiative
  • We Mean Business Coalition
  • World Business Council for Sustainable Development (WBCSD) CFO Network
  • XBRL International, Inc. (XII)
Capacity Building Programme—Progress Report

This progress report provides an overview of progress made between COP27 and COP28 on IFRS Foundation capacity building initiatives to support use of IFRS Sustainability Disclosure Standards. It also outlines the plan for the year ahead.

Read the Progress Report