Director Sentiment Survey 2024
Snapshot of issues, challenges and insights from the director community in 2024.
The trustees of the International Financial Reporting Standards Foundation (IFRS Foundation) have published a consultation paper to identify the demand from stakeholders in the area of sustainability reporting and to understand what role the IFRS Foundation could play in response to that demand.
The IFRS Foundation is an organisation that was established to develop a single set of globally accepted accounting standards (IFRS Standards) and to promote and facilitate adoption of the standards.
The consultation paper poses a number of high level questions including:
The paper puts forward three high-level options for how the IFRS Foundation could approach sustainability reporting:
Consultation closes on 31 December 2020. The IoD will submit and we welcome feedback from members to the Governance Leadership Centre at glc@iod.org.nz.
For more, see the IFRS webinar on the Consultation Paper on Sustainability Reporting.