Sustainability Reporting
Non-financial information, including sustainability, has become an increasingly important factor when making investment decisions.
SAAJ has established the Sustainability Reporting Committee (SRC) in order to research and present opinions on non-financial information, mainly on sustainability, from the viewpoint of users such as investors and analysts.
The SRC is composed of eight members with high expertise on sustainable finance.
Comments
2024 Comments
- Comments on Exposure Drafts (31 July 2024, Provisional translation 4 September 2024)
Universal Sustainability Disclosure Standard Exposure Draft “Application of the Sustainability Disclosure Standards”, Theme-based Sustainability Disclosure Standard Exposure Draft No. 1 “General Disclosures” and Theme-based Sustainability Disclosure Standard Exposure Draft No. 2 “Climate-related Disclosures”
(475KB)
- Comments on Exposure Draft (26 April 2024)
“Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting” (276KB)
- Comments on Exposure Draft (26 April 2024)
“Using the Work of an External Expert” (215KB)
2023 Comments
- Response to Exposure Draft of Proposed ISSA 5000 (1 December 2023)
“General Requirements for Sustainability Assurance Engagements” (347KB)
- Comments on Request for Information (1 September 2023)
“Consultation on Agenda Priorities” (595KB)
- Comments on Exposure Draft (9 August 2023)
“Methodology for Enhancing the International Applicability of the SASB® Standards and SASB Standards Taxonomy Updates” (399KB)
2022 Comments
- Comments on Exposure Draft (29 July 2022)
“IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information” (499KB) - Comments on Exposure Draft (29 July 2022)
“IFRS S2 Climate-related Disclosures” (615KB)
2021 Comments
- Comments on Exposure Draft (28 July 2021)
“Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards” (319KB)
2020 Comments
- Comments on IFRS Foundation Consultation Paper (29 December 2020)
“Sustainability Reporting” (433KB)
