TECHNICAL ROUND UP – IFAC RELEASES BLUEPRINT ON SHIFTING GLOBAL SUSTAINABILITY STANDARDS TO NATIONAL LAWS
September 1st, 2021
The International Federation of Accountants (IFAC) has published a blueprint for how upcoming international sustainability reporting standards can be implemented within national and regional jurisdictions. IFAC foresees a different approach for a first block of rules – on investor-focused sustainability information – than for policy-focused sustainability reporting (a second projected block). The first could see International Sustainability Standards Board (ISSB) block one rules implemented the same way as IFRS, or via special – yet still effective – ...
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