ISDA Submits Letter on Amendments to IFRS Foundation Constitution

On July 5, ISDA submitted a letter to the IFRS Foundation in response to its proposed targeted amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board to set IFRS sustainability standards. ISDA recognizes that financial reporting alone does not provide investors and other stakeholders with a full enough picture of enterprise value and it is desirable to have consolidation of existing frameworks, methodologies and metrics for sustainability reporting. ISDA considers the proposal and the establishment of parallel workstreams to be key steps towards ensuring the IFRS Foundation can play an instrumental role in developing globally accepted sustainability reporting standards, leveraging its existing structures, due process and significant experience as a global standard-setter.

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