«corporate reporting system»

 

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«(...)

• Achieving genuine connectivity between financial accounting and sustainability standards We believe that achieving connectivity between the IASB and ISSB will be important to creating a properly aligned corporate reporting system reducing the risk of unnecessary conflict, costly duplication and reporting silos. To achieve this connectivity, we believe the essential tools already exist, in the form of the Management Commentary Practice Statement and International Integrated Reporting Framework, which could be combined to provide an umbrella connecting framework across the work of the IASB and ISSB. (...)».