La partecipazione al Webinar della Fondazione O.I.B.R. è gratuita, ma è necessario iscriversi al link:
Nel novembre 2021 alla COP26 la Fondazione IFRS annuncia la formazione di un nuovo organismo al proprio interno, l’International Sustainability Standards Board (ISSB), gemello del più noto IASB, che – analogamente a quest’ultimo per l’ambito contabile – ha il compito di emanare standard relativi al reporting di sostenibilità volti a costituire il riferimento di base (“baseline”) a livello internazionale. Il 31 marzo scorso l’ISSB ha emanato per la pubblica consultazione le bozze (Exposure Drafts) di due primi standard: uno relativo ai “General Requirements” per il reporting di sostenibilità, e uno inerente alle informazioni aziendali legate al “Climate” (scadenza per i commenti: 29 luglio 2022). Alla presenza di significativi esponenti della Value Reporting Foundation, che sarà incorporata il prossimo 1° luglio nella Fondazione IFRS, il Webinar intende presentare questi due documenti al contesto italiano, inquadrandoli nell’evoluzione internazionale degli standard di sostenibilità, e offrendo alcune riflessioni sulla loro significatività anche per il nostro Paese.
16.00 Alessandro Lai, Presidente, Fondazione O.I.B.R.
Introduzione e presentazione della traduzione italiana dello Snapshot relativo ai due Exposure Draft dell’ISSB
16.10 Janine Guillot, CEO, Value Reporting Foundation (VRF), and Special Advisor to the Chair of the International Sustainability Standards Board (ISSB), IFRS Foundation
The contribution of ISSB and IFRS Foundation to the evolution of sustainability reporting in the international scenario: issues and prospects
16.20 Jordan Knights, Research Fellow, SASB Standards Research Team, Value Reporting Foundation
A presentation of the two ISSB Exposure Drafts on General Requirements and Climate Disclosures
16.40 Laura Girella, Technical Director “Connectivity and Integrated Reporting”, Value Reporting Foundation, e Ricercatore di Economia Aziendale, Università di Modena e Reggio Emilia
Reporting Integrato e connettività delle informazioni negli Exposure Drafts dell’ISSB
16.50 Tavola rotonda: Gli ED dell’ISSB e il contesto italiano: il nuovo contesto per il reporting di sostenibilità
Sara Lovisolo, Head of Group ESG, Euronext Group
Giulia Balugani, Sustainability Manager, Unipol Group
Marco Maffei, Socio KPMG A/c & Advisory ESG, e Fondazione O.I.B.R.
Modera
Vera Palea, Comitato Scientifico, Fondazione O.I.B.R., e Ordinario di Economia Aziendale, Università di Torino; ed Expert Working Group, EFRAG
17.35 Chiusura da parte di Stefano Zambon, Segretario Generale, Fondazione O.I.B.R.
On 3 November 2021, the IFRS Foundation announced at COP26 the formation of a new internal body, the International Sustainability Standards Board (ISSB), the twin body of the better known IASB, which –similarly to the latter for the accounting field– has the task of issuing standards relating to sustainability reporting aimed at constituting the global baseline. On March 31, 2022, the ISSB issued the Exposure Drafts of its first two standards for public consultation: one relating to the “General Requirements” for sustainability reporting, and one on information about “Climate” (deadline for comments: July 29, 2022). At the presence of significant representatives of the Value Reporting Foundation, which will be incorporated in the IFRS Foundation on next 1st July, the Webinar intends to present these two important documents to the Italian context, framing them within the international evolution of sustainability standards, while offering some reflections on their significance also for our country.
16.00 Alessandro Lai, President, O.I.B.R. Foundation
Introduction and presentation of the Italian translation of the ISSB EDs Snapshot (in Italian/English)
16.10 Janine Guillot, CEO, Value Reporting Foundation (VRF), and Special Advisor to the CEO of the International Sustainability Standards Board (ISSB), IFRS Foundation
The contribution of ISSB and IFRS Foundation to the evolution of sustainability reporting in the international scenario: issues and prospects
16.20 Jordan Knights, Research Fellow, SASB Standards Research Team, Value Reporting Foundation
A presentation of the two ISSB Exposure Drafts on General Requirements and Climate Disclosures
16.40 Laura Girella, Technical Director “Connectivity and Integrated Reporting”, Value Reporting Foundation, and Researcher in Business Economics, University of Modena and Reggio Emilia
Integrated Reporting and the connectivity of information in the ISSB Eds (in Italian)
16.50 Roundtable: The ISSB EDs and the Italian context: the new sustainability reporting environment (in Italian)
Sara Lovisolo, Head of Group ESG, Euronext Group
Giulia Balugani, Sustainability Manager, Unipol Group
Marco Maffei, Partner, Assurance and ESG Advisory Services, KPMG, and O.I.B.R. Foundation
Chairwomanship
Vera Palea, Scientific Committee, OIBR Foundation; Full Professor of Business Economics, University of Turin; and Expert Working Group, EFRAG
17.35 Closing remarks by Stefano Zambon, Secretary General, O.I.B.R. Foundation