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Beyond the GAAP no. 161 - December 2021
On 16 December, the IFRS Foundation announced the appointment of the first Chair of the International Sustainability Standards Board: Emmanuel Faber, the former Chair and CEO of Danone, has taken the top job at the ISSB for an initial three-year term commencing on 1 January 2022. The ISSB plans to publish two draft standards for public comment during the first quarter of 2022: one on proposed general disclosure requirements, and the other on climate disclosures. Also in early 2022, the new EFRAG is expected to launch a public consultation on its first draft of European sustainability reporting standards.
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