International Sustainability Standards Board
International Sustainability Standards Board (ISSB) bụ òtù na-esetịpụ ụkpụrụ nke e guzobere na 2021-2022 n'okpuru IFRS Foundation, nke ọrụ ya bụ ịmepụta na mmepe nke ụkpụrụ akụkọ ego metụtara nkwado iji gboo mkpa ndị na-etinye ego maka akụkọ nkwado.[1]
Ihe ndị mere n'oge gara aga[dezie | dezie ebe o si]
Na ụkpụrụ, nkwupụta metụtara nkwado abụwo mgbe niile ma ọ dịkarịa ala akụkụ nke akụkọ ego, nyere ihe ize ndụ ego metụtara ihe gbasara nkwado. Otú ọ dị, n'omume, ọ bụghị mgbe niile ka ha bụ ihe kachasị mkpa nke ndị na-ahụ maka ndekọ ego na akụkọ ego. Site na mmata na-arịwanye elu banyere ihe ịma aka na-adịgide adịgide na ọkachasị mgbanwe ihu igwe, a na-amata mkpa maka usoro a kapịrị ọnụ maka nkwupụta metụtara nkwado ma n'etiti ndị na-ahụ maka gburugburu ebe obibi ma n'ime ụlọ ọrụ ego.
CDSB, IIRC, SASB, VRF[dezie | dezie ebe o si]
E guzobere Climate Disclosure Standards Board (CDSB) na 2007 na London dị ka akụkụ nke Carbon Disclosure Project nke malitere na 2002. E guzobere kọmitii akụkọ mba ụwa (IIRC) na London n'ọnwa Ọgọstụ afọ 2010 site na ntinye aka nke ọtụtụ ndị metụtara gụnyere Global Reporting Initiative, International Accounting Standards Board, US Financial Accounting Standars Board, International Organization of Securities Commissions, na International Federation of Accountants.[2] N'ụzọ dị iche, e mepụtara Sustainability Accounting Standards Board (SASB) na 2011 na San Francisco n'ihe gbasara nkwupụta nchekwa US.[3] Na June 2021, IIRC na SASB kwupụtara njikọ ha iji guzobe Value Reporting Foundation (VRF).[4]
Okike na mmalite mmalite[dezie | dezie ebe o si]
A mara ọkwa okike nke ISSB na 2021 United Nations Climate Change Conference (COP26) na Glasgow na Nọvemba 2021.[1][5] N'otu oge ahụ, IFRS Foundation kwupụtara na ọ ga-ejikọta VRF na CDSB na ISSB na June 2022.[6] Ntọala IFRS mara ọkwa nhọpụta Emmanuel Faber dị ka onye isi oche ISSB na Disemba 2021, na nke Sue Lloyd dị ka osote onye isi oche nke ISSB n'ọnwa Jenụwarị 2022.[7] Na ngwụcha Machị 2022, ISSB bipụtara atụmatụ abụọ mbụ ya, n'otu n'otu na ihu igwe na nkwupụta ego metụtara nkwado.
Na mgbakwunye na ndị otu IIRC na SASB nke dị na London na San Francisco, ISSB na-emepe ihe onwunwe ndị ọrụ na Frankfurt, ebe oche na osote oche ya dị, na Montreal. Na June 2023, ọ meghere ọfịs ọzọ na Beijing.[8]
Ụkpụrụ[dezie | dezie ebe o si]
Ụkpụrụ ISSB ga-abụ akụkụ nke nnukwu ụlọ ọrụ International Financial Reporting Standards (IFRS) ma bụrụ nke a maara dị ka IFRS-S ("S" maka nkwado) iji mee ka ha dị iche na ụkpụrụ ndekọ ego nke nwanne ISSB, International Accounting Standards Board nyere.
Hụkwa[dezie | dezie ebe o si]
- Ndị Ọrụ Na-ahụ Maka Nkwupụta Ego Na-emetụta Ihu igwe
- Ụkpụrụ nkwado na asambodo
Ihe odide[dezie | dezie ebe o si]
- ↑ 1.0 1.1 O’Dwyer. "New body to oversee global sustainability disclosure standards", Financial Times, 2021-11-03. Retrieved on 2021-11-05.
- ↑ International Integrated Reporting Council (IIRC). iasplus.com.
- ↑ Jean Rogers (2019). This Is the Origin Story: Seven Years of SASB. The Reporting Times.
- ↑ "IIRC and SASB officially merge", iasplus.com, Àtụ:Date.
- ↑ Sustainability standards: New global board marks big step forward. FM Magazine (2021-11-03). Retrieved on 2021-11-05.
- ↑ IFRS Foundation announces International Sustainability Standards Board, consolidation with CDSB and VRF, and publication of prototype disclosure requirements. ifrs.org (Àtụ:Date).
- ↑ IFRS - Emmanuel Faber appointed to lead the International Sustainability Standards Board. ifrs.org. Retrieved on 2022-04-20.
- ↑ IFRS Foundation opens ISSB office in Beijing. ifrs.org (Àtụ:Date).