加拿大对追求全球可持续发展报告标准的回应

IF 1.6 Q3 BUSINESS, FINANCE
Hamilton Elkins, Gary Entwistle
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引用次数: 2

摘要

随着企业、政府和社会不断强调可持续性的重要性——无论是个体组织还是自然界——会计标准制定机构都希望成为这一过程的一部分。2020年9月,为响应对更加“一致和可比”的可持续发展报告的“迫切和日益增长的需求”,国际财务报告准则基金会(以下简称“基金会”)发布了一份关于可持续发展报告的咨询文件,征求意见。在该文件中,基金会提议成立一个可持续标准委员会(SSB),与国际会计准则理事会(IASB)共同监督。事实上,可持续发展委员会将成为全球可持续发展报告标准的制定者。基金会收到577份对其建议的答复。这些答复来自世界各地和广泛的利益攸关方。38份回复来自加拿大。这项研究概述了加拿大的反应,并将其与世界范围内的反应进行了对比。加拿大的一些独特特点包括来自大量养老基金的用户答复和仅来自能源部门的编制者答复。加拿大会计界也作出了重大反应,包括所有加拿大标准制定组织。五名审计长也做出了回应。总体而言,加拿大受访者既支持全球化的可持续发展报告标准,也支持基金会创建可持续发展委员会。这种支持使加拿大的反应与全世界的反应一致。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A Canadian Response to the Pursuit of Global Sustainability Reporting Standards*

As business, government, and society continue to emphasize the importance of sustainability—both of individual organizations and of the natural world—accounting standard-setting bodies want to be part of the process. In September 2020, in response to “urgent and growing demand” for more “consistent and comparable” sustainability reporting, the IFRS Foundation (the Foundation) released for comment a Consultation Paper on Sustainability Reporting. In the paper, the Foundation proposed the creation of a Sustainability Standards Board (SSB), which it would oversee alongside the IASB. The SSB would become, de facto, the global sustainability reporting standard setter. The Foundation received 577 responses to its proposal. These responses came from around the world and from a wide range of stakeholders. Thirty-eight of the responses came from Canada. This study profiles the Canadian responses, contrasting them with the wider set of worldwide responses. Some uniquely Canadian features include user responses from a large number of pension funds and preparer responses solely from the energy sector. There was also a significant response from the Canadian accounting community, including from the full set of Canadian standard-setting organizations. Five auditors general also responded. Overall, Canadian respondents supported both globalized sustainability reporting standards and the Foundation's creation of the SSB. This support aligns Canada's response with the worldwide response.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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