2024-08-18-联合国贸易发展委员-联合国贸易发展委员会-会计准则专家组更新——2024年7月（英）_7页_240kb

报告摘要

The forty-first session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is scheduled for November 6-8, 2024, in Geneva, focusing on reviewing progress in sustainability reporting harmonization and integrating digitalization in reporting.
Consultations on capacity-building needs for sustainability reporting implementation will take place on November 5, 2024, in Geneva, aimed at assessing recent developments and identifying best practices for regulatory, institutional, and human capacity.
The 2024 edition of ISAR Honours, with 50 applications received from global ESG initiatives, will be announced during the ISAR 41st session.

Mexico issued its first Sustainability Information Standards for non-public interest entities: NIS A-1 (conceptual framework) and NIS B-1 (core sustainability indicators), aligning with IFRS but implementing in stages to promote awareness and action.
Cameroon completed a national assessment of financial and sustainability reporting infrastructure using the UNCTAD Accounting Development Tool, leading to an action plan and increased participation in ESG reporting highlighted via ISAR Honours.

Africa: African Partnership workshop on September 13, 2024, in Yaoundé, focusing on ISSB standards, assurance, and capacity-building, organized with key international bodies.
Asia: Virtual meeting on July 31, 2024, reviewing sustainability developments and planning in-person meeting in November.
Eurasia: First meeting on October 3, 2024, in Bishkek, to establish partnership foundational documents and work plans.
Gulf States and Neighbouring Countries: Formal launch on May 9, 2024, in Abu Dhabi, with training sessions on sustainability reporting.
Latin America: Second meeting in July 2024 (virtual), sharing experiences on standard implementation; next hybrid meeting in October.

IASB published an Exposure Draft on July 31, 2024, with illustrative examples for climate-related uncertainties in financial statements.
IPSASB commenced developing its first public sector sustainability reporting standard on climate disclosures.
EFRAG released additional ESRS Q&A Explanations on July 26, 2024, to support European sustainability reporting.
IAASB highlighted benefits of a new audit standard for less complex entities, including reduced complexity and improved accessibility.

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