IIA 呼吁会计准则基金会提供可靠的可持续性报告

LAKE MARY, Fla.  – The Institute of Internal Auditors, the internal audit profession’s globally recognized advocate, educator, and provider of standards, guidance, and certifications, today called on the international accounting standards IFRS Foundation for enhancements to sustainability reporting. The IIA also offered to play a role on a consultative committee being assembled through the International Organization of Securities Commissions (IOSCO), the international body that brings together the world's securities regulators and is recognized as the global standard-setter for the securities sector.

In a letter to IFRS Foundation trustees, IIA President and CEO Anthony J. Pugliese, CPA, CGMA, CITP, wrote of the “imperative to identify specific metrics that enable accurate, relevant, and comparable sustainability reporting across organizations” and previous support by The IIA for creation of a set of internationally recognized sustainability reporting standards. The IIA endorses “changes to the IFRS Constitution to create a new board, establish sustainability standards, and ensure alignment within the Constitution,” according to the letter.

The IIA is committed to addressing the broader issues associated with environmental, social, and governance (ESG) matters on a global level and advocating for the critical role of independent internal assurance. “The sustainability standard-setting process,” Pugliese wrote, “can only benefit from the internal audit perspective, as strong internal control environments are required to produce valid information for ESG reporting and to create trust for investor and all stakeholder decision-making.”