IFRS Foundation Columbus Building 7 Westferry Circus Canary Wharf London E14 4HD United Kingdom Stockholm 30th December 2020 FAR response to IFRS Consultation Paper on Sustainability Reporting FAR, the institute for the Accountancy Profession in Sweden, is responding to the IFRS

Dec 23, 2020 The IIF submitted a comment letter to the IFRS Foundation's Consultation Paper on Sustainability Reporting.

ICAEW welcomes this important consultation from the IFRS Foundation. There is a pressing need for the development of a global set of high quality, authoritative sustainability reporting standards and we believe the IFRS Foundation is in a strong position to help achieve this goal. The trustees of the IFRS Foundation have this week published a consultation paper which assesses “demand for global sustainability standards” and “whether and to what extent” the foundation may contribute to the development of such standards.. The IFRS foundation, created with the aim of developing a “single set of globally accepted accounting standards”, houses the IFRS Standards Sustainability Standards Board under the IFRS Foundation . The IOSCO Board met today and discussed the progress made over the past year by its Sustainable Finance Task Force (STF). IOSCO sees an urgent need to improve the consistency, comparability, and reliability of sustainability reporting, with an initial focus on climate 2020-12-16 The Trustees of the IFRS Foundation, The Columbus Building, 7 Westferry Circus, Canary Wharf, London, E14 4HD Submitted electronically via IFRS.org RE: Consultation Paper on Sustainability Reporting Dear IFRS Foundation Trustees, BlackRock1 is pleased to have the opportunity to respond to the Consultation Paper on Sustainability Reporting.

Reports & presentations The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). The Trustees of the IFRS Foundation have published a Consultation Paper to assess demand for global sustainability standards and, if demand is strong, assess whether and to what extent the Foundation might contribute to the development of such standards. In the context of its five-yearly strategy review, the Trustees have published a consultation paper on sustainability reporting to determine: whether there is a need for global sustainability standards; whether the IFRS Foundation should play a role; and what the scope of that role could be The responses indicate growing and urgent demand to improve the global consistency and comparability in sustainability reporting, as well as strong recognition that urgent steps need to be taken and broad demand for the IFRS Foundation to play a role in this. The key proposal in the Consultation is that the IFRS Foundation would set up a globally-recognised Sustainability Standards Board (SSB) to help drive global consistency in what has become a vital area of corporate reporting that is widely perceived to lack the level of rigour that has been applied to financial reporting and assurance for decades. The Trustees of the IFRS Foundation today announced the formation of a working group to accelerate convergence in global sustainability reporting standards focused on enterprise value and to undertake technical preparation for a potential international sustainability reporting standards board under the governance of the IFRS Foundation. The International Financial Reporting Standards Foundation (IFRS) announced that it will take the next steps towards the establishment of global sustainability reporting standards, possibly leading to an announcement on the establishment of a sustainability standards board at the meeting of the United Nations Climate Change Conference COP26 in November 2021. At its meeting on 1 February 2021, the IFRS Foundation Trustees discussed feedback received on the first three questions in its consultation paper to assess demand for global sustainability standards and what role the Foundation might play in the development of such standards.

On 30 September 2020, the Trustees of the IFRS Foundation published a Consultation Paper to assess demands for a global set of internationally-recognised sustainability standards focusing initially on climate-related risks disclosure, and whether the IFRS Foundation should play a role in developing such standards. 2020年9月30日、IFRS財団トラスティが協議文書「Consultation Paper on Sustainability Reporting」を公表し、パブリックコンサルテーションを通して、国際的なサステナビリティ報告基準の設定に対するデマンドを見極め、そこで高いデマンドが認められた場合に、IFRS財団がその基準設定にいかに貢献するか The Trustees of the IFRS Foundation announced the formation of a working group to accelerate convergence in global sustainability reporting standards focused on enterprise value and to undertake technical preparation for a potential international sustainability reporting standards board under the governance of the IFRS Foundation.

INNOVATION SUSTAINABILITY INNEHÅLL 3 Finansiella resultat i korthet 4 VD-ord Effekter av nya redovisningsprinciper för leasing IFRS 16 Effekterna på

1 komvux 1 friends 1 grundskolan 1 Sustainable 1 vjs 1 affärsnytta 1 avatar 1 journalism 1 Corporate 1 lärobok 1 Tommy Borglund 1 ifrs 1 studievägledning 1 Projektet The Sustainable Finance Lab där sex lärosäten ingår leds av Luleås Tekniska Universitet. Centret kommer att samla Sveriges Konecranes har sedan 1 januari 2019 tillämpat IFRS 16-standarden för leasing.

We invite the IFRS Trustees to ensure that the interconnectivity between financial reporting and sustainability reporting is strengthened, allowing financial reporting to fully recognise the financial consequences of the risks and opportunities arising from the economic, environmental and social impacts of corporate activities,” the GRI said.

B Hartmann, J Marton, 7 Triple bottom line. B Hartmann. Accounting for Sustainability, 2020. Alexander Dollhopf, IFRS 17 Leader Sweden; Sustainable Finance Anna Olls Eén, Senior Manager Sustainability; Aktuella redovisningsnyheter som påverkar Sustainability management. Sustainability for Pricer concerns financial, social and dance with IFRS and is expensed over the vesting period. Total Revenue (Non-IFRS) in FY2020. 200.

In brief Investors, insurers, banks, leading companies and standard-setters are calling for convergence and global guidance on sustainability standards.
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Support for global sustainability reporting standards 1. ICAEW welcomes this important consultation from the IFRS Foundation. There is a pressing need for the development of a global set of high quality, authoritative sustainability reporting standards and we believe the IFRS Foundation is in a strong position to help achieve this goal. Possible IFRS sustainability standards board announcement at COP26. By Susanna Rust 2021-02-03T16:13:00+00:00.

2020-12-30. IFRS Consultation Paper on Sustainability Reporting. Relaterat. FAR:s remissvar · Sök · Press · Kontakt · Om FAR · In English.
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*Including IFRS 16 from Q1/2019 onwards. Cash flow, financing and liquidity (from Q4/2020 report). Operating cash flow for the full year 2020 amounted to SEK

Oct 6, 2020 The trustees of the IFRS Foundation have published a consultation paper to assess demand for global sustainability standards. By Paul A. Dec 22, 2020 by the Trustees of the IFRS Foundation to initially focus on standards for IFRS Foundation's Consultation Paper on Sustainability Reporting. Sep 11, 2020 IFAC called for the creation of a new sustainability accounting standards Accounting Standards Board (IASB) under the IFRS Foundation. Nov 10, 2020 financial regulators welcoming the publication of the IFRS Foundation Trustees ' consultation on a global approach to sustainability reporting. Dec 21, 2020 We welcome the initiative by the IFRS as there is a need for an internationally more coordinated and coherent approach to sustainability reporting Dec 31, 2020 Question 1: Is there a need for a global set of internationally recognized sustainability reporting standards? (a) If yes, should the IFRS Foundation Oct 15, 2020 The IFRS Foundation is pressing the point that its proposed new Sustainability Standards Board (SSB) would not compete with other Feb 3, 2021 Stockholm (NordSIP) – Motivated by continued sustainability concerns within the investment industry, the International Financial Reporting Nevertheless, there is mixed evidence on the effect of IFRS on sustainable This study examines whether IFRS adoption improves earnings sustainability, Dec 1, 2020 MSCI appreciates the opportunity to comment on the IFRS Foundation.