Lobbying influence on climate standards
Source: https://www.ceem.unsw.edu.au:443/our-research/lobbying-influence-climate-standards Parent: https://www.ceem.unsw.edu.au:443/
The influence of lobbying submissions on the ISSB’s standard IFRS S2 Climate Related Disclosures.
Research status
Overview
This project examines how the International Sustainability Standards Board (ISSB) balanced lobbyists’ views in developing the new sustainability standard (IFRS S2). Lobbying has had significant impact on other accounting standards, sometimes leading to amendments or repealing standards (e.g. lease accounting IFRS 16, full cost accounting SFAS 19). The findings will provide insights into the global lobbying on sustainability initiatives and how these initiatives are subsequently shaped. The project team will be the first to analyse the ISSB's ranking, usage, and influence of lobbying submissions on IFRS S2 and the results will help the ISSB in their post-implementation review of IFRS S2 around 2025-26 and provide predictive evidence about potential for future revisions.
Funders
UNSW’s Institute of Climate Risk and Resilience (ICRR)
Research Team
Dr Maria Balatbat (Project Lead)
Associate Professor Richard Morris
Professor Sue Wright