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Proposed changes to IFRS Foundation Constitution

World Accounting Report

Proposed changes to IFRS Foundation Constitution

The Trustees of the IFRS Foundation recently released a second consultation document linked to their proposal to create a new board to operate within the governance structure of the Foundation. This board would be responsible for setting standards relating to corporate reporting on sustainability matters. This latest consultation has a specific focus and seeks respondents’ views concerning the changes that would have to be made to the Foundation’s Constitution. While the Trustees state that the final decision as to whether to create the new Board has not yet been taken, matters have progressed so far that it seems extremely unlikely that they would now decide not to go ahead. The consultation document was published alongside a feedback statement, which sets out more details about the strategic direction of this project, and which is covered in the article above.

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