Le marché des instruments d’emprunt durables a explosé ces dernières années, car les pressions exercées par diverses parties prenantes sur les entreprises pour qu’elles intègrent des facteurs de durabilité dans leur stratégie continuent de croître. Pour mieux délimiter le domaine et analyser son évolution possible, Comptables professionnels agréés du Canada (CPA Canada) et l’International Federation of Accountants (IFAC) ont entrepris des recherches visant à cerner les tendances, les incertitudes et les occasions associées au marché des instruments d’emprunt durables.

The global accountancy profession is on a journey—along with investors, companies, regulators and other stakeholders—toward a unified, coherent, global and authoritative standard-setting process for reporting on sustainability information.

IFAC welcomes the establishment of the International Sustainability Standards Board (ISSB), as well as jurisdiction or regional initiatives that can contribute toward the creation of a global system for consistent, reliable and assurable sustainability disclosure. 

In a joint statement today, IFAC joins with leading capital markets participants—PRI (Principles for responsible Investment) and WBCSD (World Business Council for Sustainable Development)—in calling for simplicity and alignment in the standard-setting process.  At this critical juncture, regulatory and standard-setting fragmentation must be avoided through efforts to align key concepts, terminologies, and metrics upon which disclosure requirements are built.

Read the statement on IFAC's website or download the PDF here.