Author and endnotes
Report author
Kenneth W. WittAssociate Technical DirectorResearch and Development — Management AccountingAICPA & CIMA, together as the Association of International Certified Professional Accountants®
Endnotes
Martin Farrar, Sustainability and Business – The Call to Action: Build Back Better (AICPA & CIMA: October 2020).
IFRS, IFRS Foundation announces International Sustainability Standards Board, consolidation with CDSB and VRF, and publication of prototype disclosure requirements (3 November 2021). IFRS - IFRS Foundation announces International Sustainability Standards Board, consolidation with CDSB and VRF, and publication of prototype disclosure requirements (Accessed 24 October 2023).
IFRS, IFRS Foundation announces International Sustainability Standards Board.
IFRS, ISSB Issues Inaugural Global Sustainability Disclosure Standards (26 June 2023). (Accessed 20 October 2023).
IFRS, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information – Basis for Conclusions (June 2023). (Accessed 1 July 2024).
IFRS, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial information (June 2023), 13.
IFRS, Basis for Conclusions, 9.
IFRS, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial information (June 2023), 18. (Accessed 25 June 2024).
AICPA & CIMA, AICPA Summary: California climate disclosure laws S.B. 253 and S.B. 261 (16 October 2023). (Accessed 24 October 2023).
IFRS, The jurisdictional journey towards implementing IFRS S1 and IFRS S2 – Adoption Guide overview (July 2023), 4. (Accessed 24 October 2023).
IFRS, IFRS S2 Climate-related Disclosures, (June 2023), 5. (Accessed 24 October 2023).
IFRS, IFRS S2 Climate-related Disclosures , 19.
IFRS S2 Climate-related Disclosures, 20.
IFRS S2 Climate-related Disclosures, 5-6.
IFRS S2 Climate-related Disclosures, 6-7.
IFRS S2 Climate-related Disclosures, 13.
IFRS S2 Climate-related Disclosures), 14.
IFRS S2 Climate-related Disclosures, 11.
IFRS S2 Climate-related Disclosures, 11-12.
IFRS S2 Climate-related Disclosures, 14-16.
IFRS S2 Climate-related Disclosures, 14-15.
IFRS S2 Climate-related Disclosures, 15.
IFRS S2 Climate-related Disclosures, 15-16.
IFRS S2 Climate-related Disclosures,16.
IFRS S2 Climate-related Disclosures, 16-18.
IFRS S2 Climate-related Disclosures, 17.
IFRS S2 Climate-related Disclosures, 19-23.
IFRS S2 Climate-related Disclosures, 19.
IFRS S2 Climate-related Disclosures, 20-21, 29-39.
IFRS S2 Climate-related Disclosures, 40.
IFRS S2 Climate-related Disclosures, 41-42.
Martin Farrar, Sustainability and business-Environmental issues brief: Accounting for Carbon. (AICPA & CIMA, April 2022).
Martin Farrar, Sustainability and business: Accounting for climate resilience (AICPA & CIMA, June 2023).
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