Endnotes
In September 2020, SASB and four other sustainability framework and standards organisations announced their intention to work together to create a comprehensive approach to corporate reporting. The five bodies are, CDP (Carbon Disclosure Project), the Climate Disclosure Standards Board (CDSB), the Global Reporting Initiative (GRI), the International Integrated Reporting Council (IIRC), and the Sustainability Accounting Standards Board (SASB). (Accessed 16 September 2020). Also, in September 2020, the IFRS Foundation issued a Consultation Paper on Sustainability Reporting, eliciting feedback on the proposed creation of a Sustainability Standards Board under the governance structure of the IFRS Foundation to create global sustainability standards. (Accessed 07 January 2021). In February 2021, the IFRS Foundation Trustees announced their intention to produce a definitive proposal (including a road map with timeline) by the end of September 2021, and possibly leading to an announcement on the establishment of a sustainability standards board at the meeting of the United Nations Climate Change Conference COP26 in November 2021. (Accessed 11 February 2021).
CDSB, Framework for Reporting Environmental & Climate Change Information: Advancing and Aligning Disclosure of Environmental Information in Mainstream Reports (2020). p.8. (Accessed 18 January 2020).
CDSB, Framework. p.8.
Framework for reporting environmental and climate change information. (Accessed 18 January 2021)
Kenneth W. Witt Senior Manager, Management Accounting & Member Engagement
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