AICPA, CIMA comment on ISSB drafts of sustainability disclosures

July 30, 2022

The Association of International Certified Professional Accountants — representing AICPA and CIMA — showed support on Tuesday, July 26, in comment letters for a pair of exposure drafts developed by the International Sustainability Standards Board (ISSB).

One ISSB exposure draft addresses the general requirements for disclosure of sustainability-related financial information. The other draft looks at climate-related disclosures.

The ISSB, formed in November 2021, aims to take on the development of global standards for disclosing sustainability information. In their July 26 comment letter, the AICPA and CIMA applauded the ISSB’s objectives.

While generally praising both drafts, the AICPA and CIMA provided additional feedback and suggestions. See the highlights.

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