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The manager of Norway’s giant sovereign wealth fund has given its backing to the IFRS’ idea of creating a Sustainability Standards Board (SSB) alongside the International Accounting Standards Board (IASB) it oversees – but only for financially-material information. Broader sustainability reporting could better be handled by other institutions, Norges Bank Investment Management (NBIM) said in a response to the IFRS Foundation’s consultation on a global approach to sustainability reporting and the organisation’s possible role in those developments. NBIM wrote: “Over time, we believe that a coherent set of reporting standards responding to the needs of both investors and other stakeholders is required.

Wilhelm mohnSmith ihenachoCarine smith ihenachoNorwegian government pension fund globalNorges bank investment managementEuropean commissionInternational accounting standards boardSustainability standards boardNon financial reporting directiveSustainability accounting standards boardவில்ஹெல்ம் மோஹ்ன்நோர்வே அரசு ஓய்வூதியம் நிதி உலகளாவியஐரோப்பிய தரகுசர்வதேச கணக்குவைப்பு முறை தரநிலைகள் பலகைநிலைத்தன்மை தரநிலைகள் பலகைஅல்லாத நிதி புகாரளித்தல் உத்தரவு