国际可持续发展报告标准:比较分析

N. Malinovskaya
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引用次数: 2

摘要

主题。本文讨论了国际可持续发展报告准则的征求意见稿。本文旨在探讨由国际财务报告准则基金会下属的国际可持续发展准则委员会(ISSB)和欧洲可持续发展报告准则项目工作组提交的可持续发展报告准则草案架构的特殊性。在研究中,我采用了分析、综合、比较、概括的方法。基于对两位开发者提交的征求意见稿的架构、条款和实质内容的比较分析,本文指出,所研究的标准体系、目标设定以及确定重要性和适用性的方法所涵盖的组织活动方面存在一定的差异。结论和相关性。国际财务报告准则基金会下属的国际可持续准则理事会(ISSB)的征求意见稿旨在满足资本市场的信息需求,并以财务重要性的概念为基础。欧洲标准的应用将为广泛的利益相关者提供可持续发展领域的信息,因为它们基于双重重要性的概念。这两个系统的目的是创造条件,以便在可持续发展领域获得更完整、连贯、可比较和可核查的资料。这项研究的结果可用于制订俄罗斯关于披露与可持续性有关的资料的要求。
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International sustainability reporting standards: A comparative analysis
Subject. This article discusses the Exposure Drafts of International Sustainability Reporting Standards. Objectives. The article aims to explore the particularities of the architecture of Drafts Sustainability Reporting Standards submitted by the International Sustainability Standards Board (ISSB) under the IFRS Foundation and the Project Task Force on European Sustainability Reporting Standards. Methods. For the study, I used analysis, synthesis, comparison, and generalization. Results. Based on a comparative analysis of the architecture, provisions and substance of the Exposure Drafts submitted by the two developers, the article notes that there are certain differences in aspects of the organization's activities covered by the studied systems of standards, goal-setting, and approaches to determining the materiality and applicability. Conclusions and Relevance. The Exposure Drafts of the International Sustainability Standards Board (ISSB) under the IFRS Foundation aim to meet the information needs of capital markets, and they are based on the concept of financial materiality. The application of the European Standards will provide information in the field of sustainable development to a wide range of stakeholders, since they are based on the concept of double materiality. Both the systems aim to create conditions for more complete, coherent, comparable, and verifiable information in the field of sustainable development. The results of the study can be applied in the development of Russian requirements for the disclosure of sustainability-related information.
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