IFRS Foundation

About IFRS Foundation

The organisation The IFRS Foundation is a not-for-profit organisation established to develop—in the public interest—high-quality, understandable, enforceable and globally accepted standards for general purpose financial reporting and to promote and facilitate their adoption. In November 2021, the Trustees announced the creation of the ISSB and the consolidation of the Climate Disclosure Standards Board (CDSB) and the Value Reporting Foundation (VRF) into the Foundation. This process was completed on 1 August 2022 and the addition of the new board has taken the Foundation from a ‘one board/two locations’ organisation to a ‘two boards/several locations’ organisation (with offices across multiple time zones, including San Francisco, Montreal, London, Frankfurt, Tokyo) with a significant increase in overall headcount. The ISSB has issued its first two inaugural standards in June 2023 and jurisdictions are now considering theme for adoption. À propos de la IFRS Le 3 novembre 2021, les administrateurs de la Fondation IFRS ont annoncé la création d'un nouveau comité de normalisation - l'International Sustainability Standards Board (ISSB) - pour aider à répondre à la demande des investisseurs internationaux pour des rapports de haute qualité, transparents, fiables et comparables par les entreprises sur le climat et d'autres questions environnementales, sociales et de gouvernance (ESG). L'ISSB s'appuie sur le succès de l'International Accounting Standards Board (IASB) ainsi que sur les travaux du Climate Disclosure Standards Board et de la Value Reporting Foundation (anciennement IIRC et SASB), qui ont tous deux été regroupés au sein de l'IFRS Foundation en 2022.

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Company Type: Gemeinnützige Organisation

Company Size: 51 - 250

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