Origin and Evolution of the International Sustainability Standards Council
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Abstract
The constant changes we are currently facing force us to act and seek ways to face environmental challenges and counteract their effects. This is why it has been decided to create an international sustainability standards council to issue standards for the disclosure of sustainability and climate-related information.
Through the evolution of this new council, the entities have two standards that will guide their steps towards the disclosure of information on the impacts that may occur due to changes in the environment and that are related to the value chain of each entity, likewise, it is of utmost importance the creation of strategies and risk management so that these do not affect the fulfillment of the entity's projections in the short, medium and long term.
In this sense, the standards issued are faithful proof of humanity's fear of the ravages caused by climate change and global warming, it is imminent the need that has developed the society of this century to begin to prepare for the changes that will inevitably happen, thus seeking to avoid the extinction of everything we know today.
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References
ISSB. (s.f.). ISSB. Obtenido de IFRS: https://www.ifrs.org/groups/international-sustainability-standards-board/
Sanchez Ximena, M. C. (2022). Activos ambientales: Orientaciones desde la biocontabilidad. Universidad Libre, 25. doi:ISBN: 978-958-5182-84-4
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