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Feedback to the IFRS Trustees

World Accounting Report

Feedback to the IFRS Trustees

The IFRS Foundation’s consultation on creating a new Board to develop standards on sustainability reporting closed at the end of December last year. The creation of the proposed Sustainability Standards Board would be one of the most far-reaching developments in corporate reporting in recent times, which could affect companies and investors from around the world. Given the potentially far-reaching consequences of the Foundation’s proposals, there was huge interest in the idea, which is reflected in no fewer than 523 response letters 1 on the website. This article provides a preliminary impression of some of the feedback to show some of the range of responses and the large number of issues that the Trustees will need to consider, and what the feedback suggests about how the situation is likely to evolve.

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