COP26 debrief and a look ahead for ESG standards

For the accounting and finance profession, the most significant development at COP26 was the IFRS Foundation's announcement of the creation of the International Sustainability Standards Board (ISSB) and the IFRS Foundation's planned consolidation of the Climate Disclosure Standards Board (CDSB) and the Value Reporting Foundation (VRF), which houses the Integrated Reporting Framework and the Sustainability Accounting Standards Board standards, by June 2022.

AICPA & CIMA, the Centre for Audit Quality and the Value Reporting Foundation debriefed the COP26 outcomes in a 90-minute webcast on November 15, 2021. If you missed it, you have the opportunity to watch it here.

This expert panel discusses the most current topics in ESG. Walk away with an understanding of global sustainability standards, new considerations around climate goals, current SEC rulemaking, and what’s on the horizon in internal controls and assurance.