«(...)How do the proposals interact with the IFRS Foundation
Trustees’ project on sustainability reporting?
The Board envisages that entities could apply the Practice Statement in
conjunction with narrative reporting requirements or guidelines addressing
specific topics, such as sustainability matters.
The Trustees of the IFRS Foundation are considering whether the Foundation
should play a role in the development of sustainability reporting standards. In
April 2021, the Trustees published proposals to amend the Foundation’s
constitution to enable the Foundation to create a board for setting IFRS
sustainability standards.1
In the future, entities might be able to apply
standards issued by that board to help them identify some of the information
needed to comply with the Practice Statement. (...)».
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