Tag (SQ): ISSB

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PSAF – L2 – Q14.3 – Sustainability Reporting Frameworks

Discuss contributions of ISSB, GRI, CDP, IRF, and TCFD to public sector sustainability standards.

Development of public sector sustainability standards may benefit from the existing sustainability frameworks.
Required:
Discuss the contributions of the following frameworks to the advancement of public sector sustainability standards:

  • International Sustainability Standards Board (ISSB);
  • Global Reporting Initiative (GRI);
  • Carbon Disclosure Project (CDP);
  • Integrated Reporting Framework (IRF); and
  • Task Force on Climate-related Financial Disclosures (TCFD).

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AAA – L3 – Q70 – Sustainability

Prepare notes for a presentation on developments in sustainability reporting and assurance standards.

Wilson is a partner at Gyan & Co, a medium-sized firm of chartered accountants. He has been asked to give a presentation about recent developments in reporting and auditing sustainability.
Required:
Prepare notes for Wilson to use in the presentation. These should cover the following matters:

  • Development of a regulatory board for sustainability reporting
  • Developments in sustainability reporting standards
  • Developments in assurance standards on sustainability reporting

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