Consultation response

16 December 2020

IFRS Foundation’s consultation paper on sustainability reporting

Accountancy Europe has responded to IFRS Foundation’s consultation paper on sustainability reporting.

We welcome the IFRS Foundation’s proposal and consider it as a necessary step towards global non-financial information¬† (NFI) reporting standards.

We also provide suggestions to the IFRS Foundation on:

  • setting out a clear vision for interconnected standard setting for corporate reporting
  • working towards a conceptual framework for interconnected standard setting
  • developing an approach to materiality
  • collaborating with global and European stakeholders
  • building upon the work of existing NFI initiatives

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