HSE Experts responded to IFRS Foundation Consultation Paper on Sustainability Reporting

Working Group on Non-financial Reporting Committee of Higher School of Economics responded to the International Financial Reporting Standards (IFRS) Foundation Consultation Paper on

Sustainability Reporting published in September 2020. The document can be reached via:  https://www.ifrs.org/projects/work-plan/sustainability-reporting/comment-letters-projects/consultation-paper-and-comment-letters/#comment-letters

A working group of the Intellectual Capital Committee at Higher School of Economics, consisting of 7 academics, have contributed to the comment letter.

The document includes reviews of relevant academic literature and expert views on the

areas related to the questions posed in the Consultation Paper.