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Editorial

World Accounting Report

Editorial

A number of organisations set corporate reporting standards or guidelines related to ESG issues. These bodies have been referred to as an alphabet soup of acronyms: the Task Force on Climate-related Finance Disclosures (TCFD), Sustainability Accounting Standards Board (SASB), the Carbon Disclosure Standards Board (CDSB), the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI). The process of rationalizing this confusion is, however, underway. By way of the first step towards consolidation, the CDSB and IIRC joined forces in 2021 to form the Value Reporting Foundation (VRF), which is now being absorbed into the IFRS Foundation.

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