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[7] [8] Commercial frameworks have been developed for sustainability reporting and are issuing standards or similar initiatives to guide companies in this exercise. There is a wide range of terminology used to qualify this same concept of sustainability reporting: ESG reporting, non-financial reporting, extra-financial reporting, social ...
The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...
[10] [3] [9] [11] GRI Standards and reporting criteria are reviewed every three years by the Global Sustainability Standards Board (GSSB), an independent body created by GRI. [3] The most recent of GRI's reporting frameworks are the revised Universal Standards, which were published in October 2021, and came into effect for reporting in January ...
The IASB’s work includes continually developing and improving the Standards. IFRS Sustainability. Responding to the need for consistent and comparable sustainability information to inform economic and investment decisions, in 2021 the IFRS Foundation created the International Sustainability Standards Board (ISSB) [6] which operates alongside ...
The Framework also adopts relevant principles and objectives of financial reporting to complement mainstream financial reporting models. In November 2021, the IFRS Foundation announced it would consolidate the CDSB with its newly formed International Sustainability Standards Board by June 2022, together with the London-based Value Reporting ...
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The International Sustainability Standards Board (ISSB) is a standard-setting body established in 2021–2022 under the IFRS Foundation, whose mandate is the creation and development of sustainability-related financial reporting standards to meet investors' needs for sustainability reporting. [1]
Context-Based Sustainability (CBS) – also known as Context-Based Accounting – is an open-source, triple/multi-bottom-line, integrated accounting methodology for measuring, managing, assessing and reporting the performance of organizations (and other human social systems) relative to upper and lower limits in, and demands for, vital resources (i.e., capitals) in the world.