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General Requirements Exposure Draft: Comments About A Responsible Reporting

Author

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  • MARINA Alexandra-Gabriela

    (Lucian Blaga University of Sibiu)

Abstract

Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (General Requirements Exposure Draft) was published by the International Sustainability Standards Board (ISSB) in March 2022 as a standard for how to present sustainability-related information. The goal of this research is to analyse the feedback received on the initial exposure draft of the IFRS S1. The goal will be reached by using content analysis to bring out the opinions of respondents and show how the standard is moving. This would give the public a full set of financial information related to sustainability. The goal of the public consultation is to create a global database of sustainability-related presentations that investors can use to figure out how much an enterprise is worth. Because both financial and non-financial information is important, the public is very supportive of the ISSB s proposal, as shown by the large number of comment letters that were sent. Sustainability and reporting are usually each dealt with in their own document. But more and more businesses are putting together a single report that includes information about the environment, sustainability, staff, and the business as a whole.

Suggested Citation

  • MARINA Alexandra-Gabriela, 2022. "General Requirements Exposure Draft: Comments About A Responsible Reporting," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 74(2), pages 22-29, September.
    • Handle: RePEc:blg:reveco:v:74:y:2022:i:2:p:22-29
    DOI: 10.56043/reveco-2022-0013
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/74203marina.pdf
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    References listed on IDEAS

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    1. Miseldra Gil-Marín & Alejandro Vega-Muñoz & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Sandra Vera-Ruiz & Analia Verónica Losada, 2022. "Sustainability Accounting Studies: A Metasynthesis," Sustainability, MDPI, vol. 14(15), pages 1-15, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    ISSB; Sustainability; Comment letters;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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