Video by Value Reporting Foundation

In June 2021, the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) merged to form the Value Reporting Foundation (VRF).

The VRF supports business and investor decision-making with three key resources: Integrated Thinking Principles, Integrated Reporting Framework and SASB Standards. These tools help businesses and investors develop a shared understanding of enterprise value and how it is created, preserved or eroded over time.

Soon after the IIRC-SASB merger, the GAA asked the VRF’s CEO, to update the Board of the Global Accounting Alliance on:

  • The VRF: what it is, and why the IIRC-SASB merged.
  • Progress towards a comprehensive corporate reporting system.
  • The global policy and regulatory landscape: particularly the actions of the European Commission, the IFRS Foundation and the U.S. Securities and Exchange Commission.

Comment Letters

The GAA responds to the 2020 IFRS Foundation Sustainability Reporting Consultation.

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