IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting

The global Chapter Zero movement, a.k.a. Climate Governance Initiative, launched in 2019 in association with the @World Economic Forum, has published its formal submission to the @IFRS Foundation on the proposed establishment of a dedicated Sustainability Standards Board (SSB).  We welcome the creation of the SSB, and believe the Foundation’s global standing, professionalism and consultative approach give it a uniquely powerful platform to drive widespread adoption of consistent reporting standards around the world.

In light of the extreme urgency of the #climatecrisis, we urge the SSB to concentrate in the first instance on developing reporting guidance that fully addresses this topic, drawing on the experience of the @TFCD and others, with a view to extending its remit to #sustainability in its broadest sense thereafter. We also ask the SSB to ensure that double #materiality and dynamic materiality be a key feature of its guidance. 

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