Connections between Accounting and Sustainability Disclosures

Year Published

2023

Contributing Organizations

International Financial Reporting Standards (IFRS)

Type of Resource

Webinar or Podcast

Languages

English

Relevant Topics

Core Topic

Disclosure Standards

Topic 2

Organizational Change & Leadership

Target Audience

All

Relevant Geography

Global

Resource Description

This webinar covers progress made in facilitating connections between financial statements and sustainability-related financial disclosures and in the work of the two boards.

Why This Matters

Better alignment of financial and sustainability disclosures supports more accurate and integrated decision-making

Key Insights

The IASB project responds to concerns that climate-related risks are underreported in financial statements
The project will explore if requirements need clarification, or if new guidance or educational materials are needed
Connectivity ensures financial and sustainability disclosures are aligned, using consistent assumptions and terminology
Highlights examples of shared concepts between IFRS Accounting and Sustainability Disclosure Standards (S1 and S2)
Collaboration between IASB and ISSB aims to support coherent and decision-useful reporting for investors

Secondary File Resources

Secondary Resource Link(s)

Video: Webcast on connections between accounting and sustainability disclosures

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