Årsredovisning 2012 - Sobi

ÅRSREDOVISNING/2015 - RaySearch Laboratories

2020-12-10 2021-03-08 2020-09-30 · If respondents believe that the SSB could and should be established by the IFRS Foundation, the discussion paper suggests a ‘climate-first’ approach, proposes that the SSB would initially focus its efforts on the sustainability information most relevant to investors and other market participants and could consider how to broaden its scope as it proceeds with its work, and discusses If respondents believe that the SSB could and should be established by the IFRS Foundation, the discussion paper suggests a ‘climate-first’ approach, proposes that the SSB would initially focus its efforts on the sustainability information most relevant to investors and other market participants and could consider how to broaden its scope as it proceeds with its work, and and discusses 2021-03-09 · The International Financial Reporting Standards Foundation (IFRS) announced today its views towards the strategic direction to be taken in the formation of a new sustainability reporting standards board, including its focus, scope, and approach. In October 2020, the IFRS initiated a three-month consultation, launched with the release of a paper seeking feedback on the potential […] 2021-03-27 · The IFRS Foundation recommends a ‘gradualist approach’, stating that ‘a double-materiality approach would substantially increase the complexity of the task [of setting up the SSB] and could potentially impact or delay the adoption of the standards’, and that ‘the SSB could consider how to broaden its scope as it proceeds with its work’. The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS ICAEW welcomes the opportunity to comment on the IFRS Foundation’s Consultation Paper on Sustainability Reporting. It urges the Foundation not to delay in taking the next steps to set up a Sustainability Standards Board (SSB) and to task it with developing sustainability reporting standards. 2020-12-16 · We believe the proposed creation of a new SSB under the IFRS Foundation can—and should—adopt, amend, and maintain the work of existing organizations either by hiring its own professional staff with sustainability expertise, by bringing in-house the expertise of the existing standard-setting organizations, or by contracting with those standard setters. 2021-02-25 · In addition to its commitment to work with the IFRS foundation, IOSCO outlined several recommendations for the work towards an SSB. One of its key recommendation is to take a ‘climate first’ approach to standards development, given the urgency of the climate crisis, to be followed shortly by standards for other sustainability topics.

Ifrs ssb

The SSB will oversee the implementation of any global sustainability standards introduced. In its paper, the IFRS said it wanted to create a Sustainability Standards Board (SSB) that would operate alongside the existing IASB, which sets the IFRS standards, and under the same three-tier governance structure of the IFRS. The International Financial Reporting Standards Foundation has received broad support from investors, major pension schemes and sustainability rulemakers for its approach to materiality in non-financial reporting. The comments come in response to the Foundation’s September 2020 consultation document setting out proposals to create a sustainability Therefore, the IFRS Foundation is seeking to create a new Sustainability Standards Board (SSB) with an institutional and governance structure similar to that of its financial reporting standard setter, the International Accounting Standards Board (the Board). 2020-11-06 · SASB was established—and our Standards were subsequently developed—to address a clear market need for consistent, comparable, reliable sustainability information that is material to enterprise value creation. It is our hope that the IFRS Foundation’s efforts will be carried out in a way that meets this market need. The IFRS Foundation (Henceforth: the Foundation) is inviting public comments to clarify what role the Foundation can take to satiate the global need for sustainability reporting.

Ã¥rsredovisning 2007_ny.indd - Kabe

Ett antal nya och ändrade IFRS har ännu inte trätt i kraft och har inte heller förtidstillämpats. Nedan SSB Client Omnibus AC OM07 (15 PCT). 1 432 211.

SAS koncernens Årsredovisning - Sasgroup.net

As SFDR comes into force, EC plans integration of sustainability reporting regimes, while IFRS Foundation outlines SSB plans. The European Commission has published oversight plans for sustainability reporting aimed at ensuring future standards are aligned with its broader sustainable finance agenda. The European Fin Despite this, the IFRS suggests in its consultation that the SSB it proposes must have its own conceptual framework of accounting quite separate from that of the IASB, which is responsible for financial reporting. This, however, is to deny the whole advantage that the IFRS might bring to this issue.

Last month, the International Organization of Securities Commissions (IOSCO), the leading international policy forum for securities regulators, announced that it will work with IFRS Foundation Trustees towards the establishment of a Sustainability Standards Board (SSB), citing an “urgent need for globally consistent, comparable, and reliable sustainability disclosure standards.” We believe the proposed creation of a new SSB under the IFRS Foundation can—and should—adopt, amend, and maintain the work of existing organizations either by hiring its own professional staff with sustainability expertise, by bringing in-house the expertise of the existing standard-setting organizations, or by contracting with those standard setters. The IFRS Foundation is proposing that the new SSB would sit alongside the IASB in the Foundation’s governance structure. The new SSB would focus on the needs of investors and other providers of capital for sustainability information that is relevant to enterprise value creation.
Asiatisk østat

The Trustees of the IFRS Foundation met on 1 February 2021 to review responses to the first three questions asked by their consultation paper on sustainability reporting—demand for global sustainability standards, whether the IFRS 2020-12-16 · We believe the proposed creation of a new SSB under the IFRS Foundation can—and should—adopt, amend, and maintain the work of existing organizations either by hiring its own professional staff with sustainability expertise, by bringing in-house the expertise of the existing standard-setting organizations, or by contracting with those standard setters. ICAEW welcomes the opportunity to comment on the IFRS Foundation’s Consultation Paper on Sustainability Reporting.

Oxford University’s Saïd Business School has submitted a letter that might provide some helpful guidance. IOSCO responds to IFRS Consultation on Sustainability Reporting . The International Organization of Securities Commissions (1) today submitted its IOSCO response to the IFRS Consultation on Sustainability Reporting. IOSCO supports the establishment of a Sustainability Standards Board (SSB) under the IFRS その後の経緯を見ると、ifrs財団によるssb設立提案には国際会計士連盟(ifac)、金融安定理事会(fsb)、国内ではifrs対応方針協議会（金融庁、経団連他 Scope of sustainability issues addressed – While we appreciate the rationale of the IFRS to suggest that the SSB should first and foremost focus on climate-related sustainability reporting, we believe that a narrow focus on only one sustainability objectives can lead to misguided policies and reporting.
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Annual report - XXL ASA

The new SSB would focus on the needs of investors and other providers of capital for sustainability information that is relevant to enterprise value creation. As SFDR comes into force, EC plans integration of sustainability reporting regimes, while IFRS Foundation outlines SSB plans. The European Commission has published oversight plans for sustainability reporting aimed at ensuring future standards are aligned with its broader sustainable finance agenda.