The IFRS Foundation published a Consultation Paper on Sustainability Reporting with comments required by December 31, 2020. The paper outlines the current and increasing demand for sustainability information from audiences including investors, the corporate sector, central banks, market regulators, public policy makers, auditing firms and other service providers.
The paper proposes three options: 1) maintain the status quo, 2) facilitate existing initiatives, and 3) created a Sustainability Standards Board (SSB) as a standard-setter working with existing initiatives and building on their work.
Read the paper.
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