La Fondation IFRS a créé un nouveau conseil d’établissement de normes – l’International Sustainability Standards Board (ISSB) – qui va émettre des normes sur la communication de l’information ESG. Or, l’ISSB vient de publier deux nouvelles normes qu’elle soumet à consultation :
• IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information (the General Requirements Standard)
• IFRS S2 – Climate-related Disclosures (the Climate Standard)
Pour en savoir plus : cliquez ici
The International Sustainability Standards Board expects on 31 March 2022 to publish:
- Exposure Draft Proposed IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and
- Exposure Draft Proposed IFRS S2 Climate-related Disclosures.
The documents will be available to download from the Open for comment section and from their project pages, General Sustainability-related Disclosures and Climate-related Disclosures. To comment on the Exposure Drafts you will need to have an IFRS Foundation account, which can be created here.
À la prochaine…
Ce contenu a été mis à jour le 25 octobre 2023 à 23 h 46 min.
Commentaires