Sustainability Reporting in capital markets: A Black Box? (ZIFO nr. 30) 2019/2:Chapter 2 What can sustainability reporting learn from the development of international financial accounting standards?

Sustainability Reporting in capital markets: A Black Box? (ZIFO nr. 30) 2019/2

Chapter 2 What can sustainability reporting learn from the development of international financial accounting standards?

Documentgegevens:

A. Duarte Correia, datum 20-11-2019

Datum: 20-11-2019
Auteur: A. Duarte Correia
JCDI: JCDI:ADS169167:1
Vakgebied(en): Financieel recht / Bank- en effectenrecht
Ondernemingsrecht / Jaarrekeningenrecht

2.1 Introduction 2.2 First developments and implementation of accounting standards in Europe and in the United States 2.3 Development of financial reporting standards in the US: the Securities and Exchange Commission and the Financial Accounting Standards Board 2.4 Development of mandatory financial reporting standards in Europe: the Fourth and Seventh Accounting Directives 2.5 The development of the International Financial Reporting Standards (IFRS)2.6 The International Accounting Standards Board’s Governance structure: independence and legitimacy 2.7 The Financial Accounting Standards Board and the International Accounting Standards Board accounting standards’ convergence 2.8 Uniformity and comparability of financial reporting standards 2.9 The link between the EU financial reporting policy and the financial reporting developments in the US 2.10 The EU endorsement process of the International Financial Reporting Standards 2.11 The Sarbanes-Oxley Act (2002) & Dodd-Frank Wall Street Reform and the Consumer Protection Act (2010)2.12 What do investors want?2.13 Drivers for the creation of global financial reporting regulation and drivers for domestic financial reporting regulation 2.14 Overview of the main financial reporting landmarks 2.15 Conclusion: what sustainability reporting can learn from the development of the International Financial Reporting Standards