COMPARISON OF THE IFRS SUSTAINABILITY DISCLOSURE STANDARDS AND THE EUROPEAN SUSTAINABILITY REPORTING STANDARDS

Çağrı Aksoy Hazır

Article Details

COMPARISON OF THE IFRS SUSTAINABILITY DISCLOSURE STANDARDS AND THE EUROPEAN SUSTAINABILITY REPORTING STANDARDS

Authors:

Çağrı Aksoy Hazır

Publisher:

Marmara University

Main Topics:

İşletme | Muhasebe Teorisi ve Standartları

Journal:

Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi Vol.46 Issue 1, pp.78-105

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001311964

pISSN:

2587-2672

Keywords:

Abstract:

 The emergent interest of international organizations in harmonizing their guidelines, principles and standards on sustainability reporting and improving their reporting practices has increased in recent years. The pressure for enhancing the transparency of sustainability information to stakeholders forced two relatively new institutions; IFRS Foundation and European Commission with European Financial Reporting Advisory Group EFRAG to develop uniform frameworks for sustainability reporting. In this study the sustainability reporting standards setting process by International Sustainability Standards Board, which is an organization of IFRS Foundation, and European Financial Reporting Advisory Group EFRAG were explained and the presented sustainability reporting standards: IFRS Ss and ESRSs were compared.

 The emergent interest of international organizations in harmonizing their guidelines, principles and standards on sustainability reporting and improving their reporting practices has increased in recent years. The pressure for enhancing the transparency of sustainability information to stakeholders forced two relatively new institutions; IFRS Foundation and European Commission with European Financial Reporting Advisory Group EFRAG to develop uniform frameworks for sustainability reporting. In this study the sustainability reporting standards setting process by International Sustainability Standards Board, which is an organization of IFRS Foundation, and European Financial Reporting Advisory Group EFRAG were explained and the presented sustainability reporting standards: IFRS Ss and ESRSs were compared.

 The emergent interest of international organizations in harmonizing their guidelines, principles and standards on sustainability reporting and improving their reporting practices has increased in recent years. The pressure for enhancing the transparency of sustainability information to stakeholders forced two relatively new institutions; IFRS Foundation and European Commission with European Financial Reporting Advisory Group EFRAG to develop uniform frameworks for sustainability reporting. In this study the sustainability reporting standards setting process by International Sustainability Standards Board, which is an organization of IFRS Foundation, and European Financial Reporting Advisory Group EFRAG were explained and the presented sustainability reporting standards: IFRS Ss and ESRSs were compared.

 Uluslararası organizasyonların sürdürülebilirlik raporlamasına dair sundukları yönerge, ilke ve standartlarını uyumlu hale getirmeleri ve raporlama uygulamalarını iyileştirmeleri konusundaki ilgileri son dönemlerde artış göstermiştir. Paydaşların sürdürülebilirlik açıklamalarının şeffaflığına dair talebinin artması, tek tip sürdürülebilirlik raporlama çerçevesinin oluşturulması talebi, nispeten yeni olan iki kurum: UFRS Vakfını ve Avrupa Finansal Raporlama Danışma Grubu EFRAG ile Avrupa Komisyonunu bu alana yönlendirmiştir. Bu çalışmada, UFRS Vakfı kuruluşu olan Uluslararası Sürdürülebilirlik Standartları Kurulu ISSB ile Avrupa Finansal Raporlama Danışma Grubu EFRAG tarafından geliştirilen sürdürülebilirlik raporlama standartlarının gelişim süreci açıklanmış ve yayınlanan standart setleri olan UFRS Sürdürülebilirlik Açıklama Standartları IFRS S ve Avrupa Sürdürülebilirlik Raporlama Standartları ESRS karşılaştırılmıştır.

Article Details

COMPARISON OF THE IFRS SUSTAINABILITY DISCLOSURE STANDARDS AND THE EUROPEAN SUSTAINABILITY REPORTING STANDARDS

Authors:

Çağrı Aksoy Hazır

Publisher:

Marmara University

Main Topics:

İşletme | Muhasebe Teorisi ve Standartları

Journal:

Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi Vol.46 Issue 1, pp.78-105

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001311964

pISSN:

2587-2672

: Sürdürülebilirlik Raporlaması

Önemlilik

Uluslararası Sürdürülebilirlik Raporlama Kurulu (ISSB)

Uluslararası Sürdürülebilirlik Açıklama Standartları (IFRS S)

Avrupa Finansal Raporlama Danışma Grubu (EFRAG)

Avrupa Sürdürülebilirlik Raporlama Standartları (ESRS)

Issues

Article Details

COMPARISON OF THE IFRS SUSTAINABILITY DISCLOSURE STANDARDS AND THE EUROPEAN SUSTAINABILITY REPORTING STANDARDS

Authors: Çağrı Aksoy Hazır

Publisher: Marmara University

Main Topics: İşletme | Muhasebe Teorisi ve Standartları

Journal: Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi Vol.46 Issue 1, pp.78-105

Document Type: Article

Publication Date: 6/2024

Document Language: Turkish

Document ID (Org No.): 2001311964

pISSN: 2587-2672

: Sürdürülebilirlik Raporlaması

Önemlilik

Uluslararası Sürdürülebilirlik Raporlama Kurulu (ISSB)

Uluslararası Sürdürülebilirlik Açıklama Standartları (IFRS S)

Avrupa Finansal Raporlama Danışma Grubu (EFRAG)

Avrupa Sürdürülebilirlik Raporlama Standartları (ESRS)

Issues

Authors:

Çağrı Aksoy Hazır

Publisher:

Marmara University

Main Topics:

İşletme | Muhasebe Teorisi ve Standartları

Journal:

Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi Vol.46 Issue 1, pp.78-105

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001311964

pISSN:

2587-2672