INTERNATIONAL REGULATIONS FOR SUSTAINABLE DEVELOPMENT ACCOUNTING REPORTS

Author(s)

INTERNATIONAL REGULATIONS FOR SUSTAINABLE DEVELOPMENT ACCOUNTING REPORTS Sahakanush Avetisyan

The International Standards Board for Sustainable Development (ISSB) published in 2023 the ”General Requirements for Disclosure of Sustainability-related Financial Information” and the International S2 IFRS Standards for "Climate-Related" Financial Reporting, whereby the accounting community felt the need for additional informative comments. The article analyzes the prerequisites for the introduction of sustainable development standards and the possibilities of their application. The priorities of the information related to the sustainable development of the organizations in the published integrated financial reports were partially clarified.

DOI: 10.59503/29538009-2023.2.12-57 Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023-2 57-64

Download PDF

Keywords

sustainable development, International Financial Reporting Standards, SASB standards, environmental-social-governance (ESG) accountability

Check for updates

Share

Contact admin with any questions, comments or concerns

[email protected]