Webcast series: Connectivity between the financial statements and sustainability-related financial disclosures
The International Accounting Standards Board (IASB) and the International Sustainability
Standards Board (ISSB) recognise the importance of connectivity between their respective
requirements in enabling the provision of high-quality financial information to capital
markets.
In this webcast series, IASB technical staff Gustavo Olinda and ISSB technical staff
Gabriel Benedict discuss how IFRS Accounting Standards and IFRS Sustainability
Disclosure Standards complement each other. Through practical examples, they illustrate
how applying the Standards together results in complementary and connected reported
information.
The first two episodes of this series are now available. The final two webcasts in this
series will be published soon on a new dedicated connectivity webpage, along with
related resources and updates.
Webcast 1: IFRS Standards—Complementary and connected information
This episode explores the objectives of financial statements and
sustainability-related financial disclosures and explains how applying IFRS
Accounting Standards and IFRS Sustainability Disclosure Standards together provides
connected and complementary perspectives on a company, with a particular focus on
the concept of material information.
Access the webcast here
Access the slides from Webcast 1.
Webcast 2: Example—Climate-related risks and impairment of non-financial assets
In this episode, Gustavo and Gabriel discuss applying IFRS Accounting Standards and
IFRS Sustainability Disclosure Standards together in a series of scenarios where a
company considers climate-related risks in assessing the recoverability of
non-financial assets.
Access the webcast here
Access the slides from Webcast 2.
Webcast 3: Example—Climate-related opportunities and changes in product mix
In this episode, Gustavo and Gabriel discuss applying IFRS Accounting Standards and
IFRS Sustainability Disclosure Standards together in a scenario where a company
takes advantage of a climate-related opportunity.
Access the webcast here
Access the slides from Webcast 3.
Webcast 4: Example—Climate-related commitments
In this episode, Gustavo and Gabriel discuss applying IFRS Accounting Standards and
IFRS Sustainability Disclosure Standards together in a scenario when a company makes
a climate-related commitment.
Access the webcast here
Access the slides from Webcast 4.