Last week saw the 2022 European Financial Reporting Advisory Group (EFRAG) Conference, marking 21 years of EFRAG’s work. Two speeches reflecting on EFRAG’s past and future were particularly worth a look.
Emmanuel Faber, Chair of the International Sustainability Standards Board (ISSB), took to the COP27 stage last week to unveil the ISSB Partnership Framework, designed to boost the ability of smaller entities and emerging economy stakeholders to use the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards.
2020 saw significant momentum build for non-financial (sustainability) standards. The year kicked off with a paper from Accountancy Europe proposing that a new sustainability standards board be launched under the auspices of the IFRS Foundation, and ended with the IFRS consulting on just that.
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