INFORMATION AND ANALYTICAL SUPPORT FOR SUSTAINABLE DEVELOPMENT OF COMPANIES BASED ON IFRS
Journal: AUDITOR
Volume 7 № 11
, 2021
Rubrics: INTERNATIONAL STANDARDS
Authors:
1.
Moscow State Institute of International Relations (University)
(Department of Accounting, Statistics and Audit, Professor)
2.
Lomonosov Moscow State University
(Department of Accounting, Analysis and Audit, Ph.D. Student)
Type:
Article
Pages:
from 43
to 49
Status:
Published
Received:
06.12.2021
Accepted:
09.12.2021
Published:
09.12.2021
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
IFRS, sustainable development, ecological risk, Global Reporting Initiative, Sustainability Accounting Standards Board, Climate Disclosure Standards, Task Force on Climate Related Financial Disclosures
Abstract (English):
The article focuses on the sustainable development initiatives and sustainable development standards, which are the bases of information-analytic analysis, helping investors to understand the IFRS’ role in climate risk disclosure and other sustainable development risks.
The article focuses on the sustainable development initiatives and sustainable development standards, which are the bases of information-analytic analysis, helping investors to understand the IFRS’ role in climate risk disclosure and other sustainable development risks.
Keywords:
IFRS, sustainable development, ecological risk, Global Reporting Initiative, Sustainability Accounting Standards Board, Climate Disclosure Standards, Task Force on Climate Related Financial Disclosures
IFRS, sustainable development, ecological risk, Global Reporting Initiative, Sustainability Accounting Standards Board, Climate Disclosure Standards, Task Force on Climate Related Financial Disclosures
1. http://www.gsi-alliance.org/
2. https://www.edelman.com/news-awards/2019-institutional-investor-trust
3. https://about.bankofamerica.com/en-us/what-guides-us/esg-a-z-report.html#fbid=HRQx-vw5nNN
4. https://www.ft.com/content/3f1d44d9-094f-4700-989f-616e27c89599
5. https://unctad.org/en/PublicationsLibrary/wir2019_en.pdf
6. https://www.climatecapsummit.org/learn/2017/11/13/vanguard-hsbc-will-require-climate-disclosure
7. https://www.pwc.com/us/en/services/assets/pwc-esg-divide-investors-corporates.pdf
9. www.sasb.org
