IFAC Considers Sustainability Reporting Guidelines
NEWLY RELEASED GUIDANCE FROM THE INTERNAtional
The 03 draft includes principles for defining sustainability reporting, including the completeness, relevance, materiality, context, and quality of reported information. It also includes standards for disclosing items such as strategy, governance, and organizational performance; specific indicators of economic, environmental, and social performance; and guidance on technical issues such as the frequency and medium of reporting.
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