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  • IIRC и SASB слились в Фонд стоимостной отчетности
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IIRC и SASB слились в Фонд стоимостной отчетности

Совет по стандартам отчетности устойчивого развития США (SASB) и Международный комитет по интегрированной отчетности (IIRC), объявившие о слиянии в конце прошлого года, окончательно завершили этот процесс.
 
Новая организация будет называться Value Reporting Foundation – в русском переводе, «Фонд стоимостной отчетности» или «Фонд отчетности по стоимости организаций». Совместными силами представители бывших IIRC и SASB будут далее создавать полноценный набор полезных инструментов по оценке, управлению и раскрытию стоимости на основе трех ключевых составляющих, «унаследованных» новым Фондом от своих предшественников:

 

  1. Интегрированное мышление;
  2. Интегрированная отчетность;
  3. Стандарты отчетности устойчивого развития SASB.

 

С помощью этих ключевых инструментов организации и инвесторы во всем мире получат единое, общее для них понимание, что представляет собой стоимость организации (enterprise value), которая создается, разрушается или же просто поддерживается неизменной с течением времени.

 

Фонд отчетности по стоимости организаций намеревается тесно сотрудничать с Фондом международных стандартов финансовой отчетности и другими мировыми разработчиками стандартов.


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The date of publishing:

14 June /2021 05:59

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