Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 42nd session

The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting organized its 42nd session on 12-14 November 2025.

The substantive agenda items for the forty-second session were as follows:

• Review of developments in the harmonization of sustainability reporting requirements and their practical implementation.
• Integrating biodiversity and human capital considerations into sustainability reporting. More…