Conceptual Framework for Sustainability Reporting
By understanding the sustainability context and how organizations impact and depend on all the capitals, leaders can make holistic decisions that create value for nature, people and society alongside businesses and the economy.
This report aims to stimulate discussion and contribute to the development of the International Sustainability Standards Board (ISSB), which will sit alongside the International Accounting Standards Board (IASB). The report addresses the missing capitals and set out what an interim Conceptual Framework for Sustainability Reporting (CFSR) could look like – following the same scope, logic and structure as the CFFR.
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