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11 Januari 2023 - Publikasi Task Force CCR IAI
The sixth edition of The Indonesian Task Force on Comprehensive Corporate Reporting Publication highlighted some decisions taken by the ISSB based on feedback on the Exposure Draft (ED) IFRS Sustainability Disclosure Standards collected over 120-days consultation.
After receiving more than 1,400++ global responses on its proposed sustainability disclosure standards, currently, the ISSB took some decisions to redeliberate the ED. These decisions are related to key concepts, global baseline, future priorities, and industry-specific disclosures. Overall, these decisions are highly in line with the feedback given by most jurisdictions. For example, the ISSB confirmed the disclosure of Scope 1-3 emissions, with relief provisions for Scope 3 decided at a future meeting. This decision is in line with our feedback, which is concerned about data challenges in Scope 3 GHG emissions disclosures, regarding data availability and data quality. This publication is highlighted those key issues.
Download the publication via the link below.
About The Indonesian Task Force on Comprehensive Corporate Reporting Publication
The Indonesian Task Force on Comprehensive Corporate Reporting Publication highlights current issues and the latest developments in comprehensive corporate reporting, including but not limited to sustainability reporting. The publication is prepared by members of the Task Force and staff of the Technical Division of IAI.
This publication is the perspective of the Indonesia Task Force on CCR, prepared as material for discussing related issues. It is prepared based on institutional comments expressed on the IFRS Foundation website.