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IFRS
sustainability
March2022
ExposureDraft
IFRS?SustainabilityDisclosureStandard
BasisforConclusionson
[Draft]IFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformation
Commentstobereceivedby29July2022
InternationalSustainabilityStandardsBoardED/2022/S1
BasisforConclusionson
ExposureDraft
GeneralRequirementsforDisclosureof
Sustainability-relatedFinancialInformation
Commentstobereceivedby29July2022
ThisBasisforConclusionsaccompaniestheED/2022/S1ExposureDraftGeneralRequirementsforDisclosure
ofSustainability-relatedFinancialInformation(publishedMarch2022;seeseparatebooklet).ItispublishedbytheInternationalSustainabilityStandardsBoard(ISSB)forcommentonly.Commentsneedtobereceivedby29July2022andshouldbesubmittedbyemailto
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.
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Disclaimer:Totheextentpermittedbyapplicablelaw,theISSBandtheIFRSFoundation(Foundation)expresslydisclaimallliabilityhowsoeverarisingfromthispublicationoranytranslationthereofwhetherincontract,tortorotherwisetoanypersoninrespectofanyclaimsorlossesofanynatureincludingdirect,indirect,incidentalorconsequentialloss,punitivedamages,penaltiesorcosts.
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ISBNforthispart:978-1-914113-63-5
ISBNforcompletepublication(threeparts):978-1-914113-61-1
?2022IFRSFoundation
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BASISFORCONCLUSIONSONGENERALREQUIREMENTSFORDISCLOSUREOFSUSTAINABILITY-RELATEDFINANCIALINFORMATION
CONTENTS
fromparagraph
BASISFORCONCLUSIONSON[DRAFT]
IFRSS1GENERALREQUIREMENTSFORDISCLOSUREOF
SUSTAINABILITY-RELATEDFINANCIALINFORMATION
BACKGROUND
BC1
OVERVIEWOFTHEAPPROACHTAKENINTHEEXPOSUREDRAFT
BC6
Theneedfor[draft]IFRSS1
BC6
TheExposureDraft
BC9
Statusoftheproposals
BC14
RelationshipwithotherIFRSSustainabilityDisclosureStandards
BC17
DueprocessprovisionsapplicabletotheExposureDraft
BC19
SCOPE
BC24
Sustainability-relatedfinancialinformation
BC25
Enterprisevalue
BC33
CORECONTENT
BC42
GENERALFEATURES
BC46
Reportingentity
BC49
Connectedinformation
BC54
Fairpresentation
BC58
Materiality
BC69
Locationofinformation
BC80
Sourcesofestimationandoutcomeuncertaintyanderrors
BC82
Statementofcompliance
BC84
Effectivedateandtransition
BC86
?IFRSFoundation3
EXPOSUREDRAFT—MARCH2022
BasisforConclusionson[Draft]IFRSS1
GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformation
ThisBasisforConclusionsaccompanies,butisnotpartof,[draft]IFRSS1GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformation.
Background
BC1
BC2
InannouncingthecreationoftheInternationalSustainabilityStandardsBoard(ISSB),theTrusteesofIFRSFoundation(Trustees)emphasisedthattheISSBwouldbuildontheworkofinvestor-focusedreportinginitiativestobecometheglobalstandard-setterforsustainabilitydisclosuresforfinancialmarkets,whichwasconsistentwithresponsestotheTrustees’2020consultationonsustainabilityreporting.Acknowledgingrespondents’statementsabouttheurgentneedforsuchstandard-setting,theTrusteessoughttoprovidetheISSBwithasolidfoundationonwhichtostartwork.InMarch2021,theTrusteesrecruitedmembersofsomereportinginitiativestocreatetheTechnicalReadinessWorkingGroup(TRWG),chairedbytheIFRSFoundation(theFoundation),toproviderecommendationstotheISSB.TheTRWGcomprisedrepresentativesfrom:
?theClimateDisclosureStandardsBoard(CDSB);
?theInternationalAccountingStandardsBoard(IASB);
?theTaskForceonClimate-relatedFinancialDisclosures(TCFD);
?theValueReportingFoundation,whichrepresents:
?theSustainabilityAccountingStandardsBoard(SASB);
?theInternationalIntegratedReportingCouncil(IIRC);and
?theWorldEconomicForumanditsMeasuringStakeholderCapitalismInitiative.
TheInternationalOrganizationofSecuritiesCommissions(IOSCO)andtheInternationalPublicSectorAccountingStandardsBoardparticipatedasofficialobservers.
TheExposureDraftbuildsonaprototypedevelopedbytheTRWG,whichinturnevolvedfromworkpublishedinDecember2020byagroupoffivestandard-settersandframework-providersfocusedoncorporatesustainabilityandintegratedreporting.This‘groupoffive’standard-settersandframework-providers—CDP(formerlytheCarbonDisclosureProject),CDSB,theGlobalReportingInitiative,theIIRCandtheSASB—co-authoredapaperillustratinghowtheircomplementaryframeworks,standardsandplatformscouldbeconsolidatedtofocusontheaspectssetoutbytheTCFDtoprovidearunningstartforthedevelopmentofasinglesetofglobalstandardsthatcouldenabledisclosureofhowsustainabilityrisksandopportunitiescreate,preserveorerodeanentity’senterprisevalue.Thegroupoffiveeffortwas,inlargepart,adirectresponsetoanincreasinglyfragmentedapproachtosustainability
4?IFRSFoundation
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BC4
BC5
BASISFORCONCLUSIONSONGENERALREQUIREMENTSFORDISCLOSUREOFSUSTAINABILITY-RELATEDFINANCIALINFORMATION
reportingandcallsforthecreationofacoherentandcomprehensivesystemofcorporatedisclosure.1
TheTRWGtookupthegroupoffiveprototypeasitsstartingpoint.FromMarchtoNovember2021,theTRWGrefinedtheprototypethroughtechnicalcollaborationwhichincludedseekinginputfromsomepreparersandinvestors.TheTRWGalsoidentifiedmarketfeedbackandtechnicalissuesthathadyettobeaddressedorthatwarrantedfurtherconsiderationtoenablethesematterstoberaisedwiththeISSB.TheTRWG’srefinementsalsoreflectedinputfromaTechnicalExpertsGroupcreatedbyIOSCOtohelpensurethatastandardbasedontheprototypewouldfacilitatedisclosurethatcouldmeettheneedsofglobalcapitalmarkets.Ahigh-leveloverviewofthelattergroup’sassessmentwaspublishedinJune2021inIOSCO’sReportonSustainability-relatedIssuerDisclosures.
TheTRWG’sworkongeneralrequirementsfordisclosureofsustainability-relatedfinancialinformationresultedinpublicationinNovember2021ofaprototype,GeneralRequirementsforDisclosureofSustainability-relatedFinancialInformation(GeneralRequirements),ontheFoundation’swebsite.However,theprototypewasnotsubjecttotheFoundation’sformaldueprocessorthatofanymembersoftheTRWG.
SincethepublicationoftheGeneralRequirementsprototype,theISSBChairandVice-ChairhavesoughttoaddressmattersraisedbytheTRWG.TheExposureDraftismainlybasedontheevolutionoftheGeneralRequirementsprototype;itisunderpinnedbytheworkofstandard-settersandframework-providersthathasbeensubjecttoextensivepublicconsultationandredeliberationandhasachievedsignificantmarketuptake.ProposalsintheExposureDraftthataresubstantivechangesfromtheGeneralRequirementsprototype,ratherthanchangestoimproveclarity,arehighlightedintheBasisforConclusions.
OverviewoftheapproachtakenintheExposureDraft
Theneedfor[draft]IFRSS1
BC6
Theseproposalsweredevelopedinresponsetocallsfromprimaryusersofgeneralpurposefinancialreportingformoreconsistent,complete,comparableandverifiablesustainability-relatedfinancialinformationtoenablethemtoassessanentity’senterprisevalue.2Ascompetitiveconditionschange,anentity’sabilitytoremainresilientwillrelyonarangeofnon-financialsourcesofvalue.Suchsourcescouldincludeitsworkforce,thespecialisedknowledgeithasdeveloped,oritsrelationshipswithlocalcommunitiesandnaturalresources.Users,therefore,seekinformationaboutthesignificantsustainability-relatedrisksandopportunitiesfacinganentitytoinformtheirdecisionsaboutprovidingresourcestotheentity.Such
1See'Reportingonenterprisevalue:Illustratedwithaprototypeclimate-relatedfinancialdisclosurestandard'
(https://29/wp-content/uploads/Reporting-on-
enterprise-value_climate-prototype_Dec20.pdf)
.
2ThroughoutthisBasisforConclusions,theterms‘primaryusers’and‘users’areusedwiththesamemeaningandrefertoexistingandpotentialinvestors,lendersandothercreditors.
?IFRSFoundation5
EXPOSUREDRAFT—MARCH2022
BC7
BC8
BC9
BC10
BC11
informationsupplementsandcomplementstheinformationcontainedintheentity’sfinancialstatements.
Sustainability-relatedrisksandopportunitiesarisefromanentity’simpactsanddependenciesonresourcesandfromtherelationshipstheentitymaintainsthatmaybepositivelyornegativelyaffectedbythoseimpactsanddependencies.Whenanentity’sbusinessmodeldepends,forexample,onanaturalresource—suchaswater—itislikelytobeaffectedbychangesinthequality,availabilityorpricingofthatresource.Whenanentity’sactivitiesresultinadverseexternalimpacts—forexampleonlocalcommunities—itislikelytobesubjectedtoconsequencessuchasstrictergovernmentregulationandreputationaldamage.Lessdirectly,butnolessimportantly,whenanentity’sbusinesspartnersfacesignificantsustainability-relatedrisksandopportunities,theentitycouldbeexposedtorelatedconsequencesofitsown.Whensuchimpacts,dependenciesandrelationshipscreaterisksoropportunitiesforanentity’sobjectives,theycancreateorerodetheentity’senterprisevalueandthefinancialreturnstoprovidersoffinancialcapital.
Enterprisevaluereflectsexpectationsoftheamount,timinganduncertaintyoffuturecashflowsovertheshort,mediumandlongtermandthevalueofthosecashflowsinthelightoftheentity’sriskprofileandcostofcapital.Theinformationcontainedinitsfinancialstatementsandtheinformationincludedinanentity’ssustainability-relatedfinancialdisclosuresareessentialinputstotheassessmentauserofgeneralpurposefinancialreportingmakesoftheenterprisevalueofanentity.Ifapproved,theproposalswouldestablishgeneralrequirementsforanentitytodisclosematerialinformationaboutallofthesignificantsustainability-relatedrisksandopportunitiestowhichitisexposed.
TheExposureDraft
TheExposureDraftsetsouttheproposedoverallrequirementsfordisclosingsustainability-relatedfinancialinformationtoprovideusersofgeneralpurposefinancialreportingwithacompletesetofsustainability-relatedfinancialdisclosures.Itisintendedtomeettheneedsofuserswhoarenotinapositiontorequireanentitytopreparereportstailoredtotheirparticularinformationneeds.
Anentitywouldberequiredtodisclosematerialinformationaboutallofthesignificantsustainability-relatedrisksandopportunitiestowhichitisexposed.TheExposureDraftincludesproposedrequirementsandguidancetosupportthedisclosureofmaterialinformationaboutsignificantsustainability-relatedrisksandopportunitiesnotspecificallyaddressedbyanexistingIFRSSustainabilityDisclosureStandard.
Theinformationrequiredwouldrepresentcoreaspectsofthewayinwhichanentityoperates—governance,strategy,riskmanagementandmetricsandtargets.ThisapproachreflectsfeedbackonkeyrequirementsforsuccessintheTrustees’2020consultationonsustainabilityreporting,andbuildsuponthewell-establishedworkoftheTCFD.TheExposureDraftusesdefinitionsandrequirementsthatareconsistentwiththeIASB’sConceptualFrameworkfor
6?IFRSFoundation
BC12
BC13
BC14
BC15
BC16
BASISFORCONCLUSIONSONGENERALREQUIREMENTSFORDISCLOSUREOFSUSTAINABILITY-RELATEDFINANCIALINFORMATION
FinancialReporting,IAS1PresentationofFinancialStatementsandIAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors.
TheExposureDraftproposesthatanentity’ssustainability-relatedfinancialdisclosuresbemadeinrelationtothesamereportingentityasthattowhichitsgeneralpurposefinancialstatementsrefer,andthatthesustainability-relatedfinancialinformationbedisclosedatthesametimeasthefinancialstatements.
TobeabletoassertcompliancewithIFRSSustainabilityDisclosureStandards,anentitymustmeetalltherequirementsofIFRSSustainabilityDisclosureStandards.
Statusoftheproposals
TheExposureDraftwouldapplytosustainability-relatedfinancialinformationdisclosedaspartofanentity’sgeneralpurposefinancialreporting.TheExposureDraftisdesignedtorequireinformationthatwouldcomplementthatcontainedinanentity’sfinancialstatements,regardlessofwhichGAAPtheentityhasusedwhenpreparingthosefinancialstatements.BecausetheExposureDraftisbeingdevelopedbytheISSB,astandard-settingbodyoftheFoundation,itusesterminology,guidanceandconceptsconsistentwiththoseinIFRSAccountingStandardswhenapplicable.TheTRWGfoundthatsuchanapproachwouldnot,inanyway,limitthesuitabilityofIFRSSustainabilityDisclosureStandardsforentitiesapplyingaGAAPandnotIFRSAccountingStandards.
TheExposureDraftsetsoutproposalsforgeneralrequirementsthatapplytothedisclosureofsustainability-relatedfinancialinformationandformsthebasisonwhichcomplementarystandardsthatsetoutmorespecificdisclosurerequirementswillbedeveloped.
TheExposureDraftisdesignedtobecapableofbeingappliedinthecontextofvariousjurisdictionalrequirements.Theproposalsareintendedtoaccommodatethelawsandregulationsinthevariousjurisdictionsinwhichentitiesoperate,includingwherethoselawsorregulationsspecifythedisclosureofparticularinformationinspecificdocuments,formatsandstructures.Theproposals,therefore,permitentitiestoreportinformationneededtomeetpublicpolicyobjectivesandjurisdictionalregulatoryrequirementsalongsideinformationrequiredbyIFRSSustainabilityDisclosureStandards.ThisapproachwillalsoallowpublicpolicyneedstobemetbyenablingentitiesusingIFRSSustainabilityDisclosureStandardstoprovidesupplementaryinformationthatmeetsregulatoryrequirementsandtheinformationneedsofotherstakeholders,providedthatanyadditionaldisclosuresdonotobscuretheinformationrequiredbyIFRSSustainabilityDisclosureStandards.TheproposalsareconsistentwiththeobjectiveofenablingIFRSSustainabilityDisclosureStandardstobeinteroperablewithotherjurisdictionalreportingrequirementswhilemeetingtheneedsofthecapitalmarkets.
?IFRSFoundation7
EXPOSUREDRAFT—MARCH2022
BC17
BC18
BC19
BC20
BC21
RelationshipwithotherIFRSSustainabilityDisclosureStandards
TheExposureDraftsetsoutproposedgeneralrequirementsthatmustbeappliedforanentitytobeabletostatecompliancewithIFRSSustainabilityDisclosureStandards.Itidentifiesthecorecontentofacompletesetofsustainability-relatedfinancialdisclosuresandsetsoutthequalitativecharacteristicsofusefulsustainability-relatedfinancialinformation.
TheExposureDraftestablishesabasisformorerobustandcomparablereportingofsustainability-relatedfinancialinformationbyproposingthatsomeestablishedpracticesfromfinancialreportingbeapplied.Inparticular,theExposureDraftincludesaproposedrequirementthatanentitymustdisclosecomparativeinformation,identifytherelatedfinancialstatementsandprovidethesustainability-relatedfinancialinformationatthesametimeasthefinancialstatements.TheExposureDraftalsoincludesproposedrequirementsforcorrectingerrorsandupdatingestimates.TheExposureDraft,therefore,servesasimilarroleforsustainability-relatedfinancialdisclosuresastheIASB’sConceptualFrameworkforFinancialReporting,IAS1andIAS8serveforgeneralpurposefinancialstatementspreparedinaccordancewithIFRSAccountingStandards.
DueprocessprovisionsapplicabletotheExposureDraft
TheurgentneedfortheISSBtodeliveritsinitialStandardshasbeenrepeatedlyhighlighted,includinginfeedbacktotheSeptember2020consultationonsustainabilityreportingheldbytheTrusteesandtotheApril2021ExposureDraftofproposedamendmentstotheFoundationConstitution.IOSCOhasalsoemphasisedtheurgentneedfordisclosurestandardsonclimatechange.Suchurgencycanposesignificantchallengestostandard-setting,whichaimstoachieveeffectiveoutcomesbybalancingtimelyresponsivenesstomarketneedswiththerigourofformaldueprocess.
TheTrusteesrecognisedtheopportunitytouseandbuilduponexistingsustainabilitystandardsandframeworks,includingthosedevelopedinaccordancewithpriordueprocessbytheorganisationsthatdevelopedthemandthatenjoybroaduserandpreparersupport.ThemaincomponentsoftheExposureDraftarebasedonworkthathasbeensubjecttoextensivepublicconsultationandredeliberationandhavesincegarneredsignificantmarketuptake.TheTrusteesviewedthisasasignalthesefoundationalstandardsandframeworkshelptoaddresstheinformationneedsofinvestorsandothercapitalmarketparticipants.
TheTrusteesnotedtheneedforpromptactionandthebackgroundtothecontentoftheExposureDraft.However,theyalsonotedthatthisdoesnotnegatetheneedforformaldueprocessandexposurebytheISSB.ItisimportantthattheISSB’sstakeholdersaregiventheopportunitytoprovidefeedbackontheproposalsconsistentwiththeFoundation’sinclusiveandthoroughdueprocess.
8?IFRSFoundation
BC22
BC23
BASISFORCONCLUSIONSONGENERALREQUIREMENTSFORDISCLOSUREOFSUSTAINABILITY-RELATEDFINANCIALINFORMATION
TobalancetheneedtoadvancetheworkoftheISSBonatimelybasiswhileobtaininginputfrominterestedparties,theTrusteesdecidedtograntspecialpowerstotheChairandVice-ChairoftheISSBtoenabletimelypublicationofinitialexposuredraftsforstakeholderinput.TheTrusteesagreeditwouldbeappropriatethatastheISSBisbeingestablished(ieasatransitionalmeasure)theISSBChairandVice-Chairbeprovidedwiththeabilitytopublishexposuredraftsofaclimate-relateddisclosurestandardand/orageneralrequirementsdisclosurestandard.Thisdecisionisreflectedinparagraph56oftheFoundationConstitutionpublishedinNovember2021.
TheeffectofthisprovisionintheConstitutionisonlytoenabletheexposuredraftstobepublishedpriortotheISSBbeingquorate.TheexposuredraftsaresubjecttopublicconsultationandwillberedeliberatedbyaquorateISSB.TheISSBChairandVice-Chair’srightwasmadesubjecttooversightbytheDueProcessOversightCommitteeoftheTrusteeswhowereconsultedatameetingconvenedon21March2022atwhichtheyconfirmedthattheydidnotobjectwiththeISSBChairandVice-Chairpublishingtheseexposuredrafts.
Scope
BC24
Ifapproved,theproposalswouldbeappliedwhenpreparinganddisclosingsustainability-relatedfinancialinformationingeneralpurposefinancialreporting.Understandingtheintendedscopeoftheproposalsdependsonanunderstandingofsustainability-relatedfinancialinformationandofenterprisevalue—conceptsthatareinterrelatedandareexplainedinthissection.
Sustainability-relatedfinancialinformation
BC25
BC26
BC27
Theproposalwouldrequireentitiestodiscloseacompletesetofsustainability-relatedfinancialinformation.Therefore,thedefinitionof‘sustainability-relatedfinancialinformation’ispivotaltounderstandingthescopeofIFRSSustainabilityDisclosureStandardsgenerallyandtheExposureDraftinparticular.
Thedefinitionofsustainability-relatedfinancialinformationisthesameasthatsetoutintheGeneralRequirementsprototypepublishedontheFoundation’swebsiteinNovember2021,withminorchangesthatareintendedtoenhanceclarity.Thedefinitionis:
Informationthatgivesinsightintosustainability-relatedrisksandopportunitiesthataffectenterprisevalue,providingasufficientbasisforusersofgeneralpurposefinancialreportingtoassesstheresourcesandrelationshipsonwhichanentity’sbusinessmodelandstrategyforsustaininganddevelopingthatmodeldepend.
Thedescriptionofsustainability-relatedfinancialinformationisintentionallybroadtoreflectthattheinformationrelevanttoassessingenterprisevaluewillchangeovertime,forexample.Thisdefinitionisintendedtosettheoverallscopeofwhatisconsidered.Thisdescriptiondoesnotdeterminetheparticularinformationthatmustbeprovided;forexample,thedescriptiondoesnotincludetheextenttowhichinformationisrequiredtobeindustrybased.Further,theinformationthatanentitymustdiscloseislimitedtothat
?IFRSFoundation9
EXPOSUREDRAFT—MARCH2022
BC28
BC29
BC30
whichrelatestoitssignificantsustainability-relatedrisksandopportunitiesandthataffectenterprisevalueandisalsolimitedtothatwhichismaterial.ThebroadcategoriesofinformationanentitymustprovidearesetoutintheCoreContentsectionoftheExposureDraft(seeparagraphBC42).
Preparingsustainability-relatedfinancialinformationrequiresanentitytoconsiderthewayinwhichitsactivitiesincreaseormitigatesustainabilityrisks—impactsanddependenciesonresourcesandfromtherelationshipsitmaintainsthatmaybepositivelyornegativelyaffectedbythoseimpactsanddependencies—whenitisrelevanttotheassessmentofenterprisevalue.Whattheentityshouldincludeinsustainability-relatedfinancialdisclosurescould,therefore,changeovertime.Theinformationshouldtakeaccountoftheinterconnectednessofrisksaswellasinteractionsbetweentheentity’sresourcesandrelationships.Thisincludesthewayinwhichsustainability-relatedrisksandopportunitieslinkandoverlapandbydoingsoinfluenceandamplifyeachother.TheExposureDraftdoesnotproposethatanentityreportonallitsresourcesandrelationships.Sustainability-relatedfinancialinformationisrequiredonlytotheextentthatitismaterialtoanassessmentofenterprisevalue.
TheExposureDraftisfocusedonmeetingtheneedsofthecapitalmarketsinassessingenterprisevaluewhichiswhythefocusisonsustainability-relatedfinancialinformation.However,itisusefultoconsidersustainability-relatedfinancialinformationinthecontextofdefinitionsandinterpretationsof‘sustainability’.
Theconceptofsustainabilityisfrequentlylinkedto‘sustainabledevelopment’,whichwasdefinedin1987as‘developmentthatmeetstheneedsofthepresentwithoutcompromisingtheabilityoffuturegenerationstomeettheirownneeds,’(WorldCommissiononEnvironmentandDevelopment,TheBrundtlandreport:OurCommonFuture,OxfordUniversityPress,Oxford,1987).TheUN’sdefinitionsofsustainability,itssustainabledevelopmentgoalsandinternationalpolicypronouncements,identifymatters
thattheUNhasconcludedareimportantinconsideringsustainability,suchas:
?climatechange(theUNFrameworkConventiononClimateChange);
?biodiversity(theUNConventiononBiologicalBiodiversity);
?oceans(theUNConventionontheLawoftheSea);
?desertification(theUNConventiontoCombatDesertificationinthoseCountriesExperiencingSeriousDroughtand/orDesertificationParticularlyinAfrica);and
?humanrights(UniversalDeclarationofHumanRights).
Nationalprovisionsonlimitingenvironmenta
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