{"id":7983,"date":"2023-08-03T15:14:27","date_gmt":"2023-08-03T13:14:27","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=7983"},"modified":"2023-08-03T15:14:29","modified_gmt":"2023-08-03T13:14:29","slug":"standardul-international-privind-asigurarea-in-materie-de-sustenabilitate-lansat-de-iaasb-in-consultare-publica","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/standardul-international-privind-asigurarea-in-materie-de-sustenabilitate-lansat-de-iaasb-in-consultare-publica\/","title":{"rendered":"Standardul interna\u021bional privind asigurarea \u00een materie de sustenabilitate, lansat de IAASB, \u00een consultare public\u0103"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">La 2 august, International Auditing and Assurance Standards Board (IAASB) a lansat \u00een consultare public\u0103\u00a0<em>Standardul interna\u021bional privind asigurarea \u00een materie de sustenabilitate<\/em>\u00a0(ISSA)\u00a0<em>5000<\/em>,<\/span>\u00a0<em><a href=\"https:\/\/www.iaasb.org\/focus-areas\/understanding-international-standard-sustainability-assurance-5000?utm_source=Main+List+New&amp;utm_campaign=83ff31fb2b-IAASB-ISSA-5000-release-8.2.23&amp;utm_medium=email&amp;utm_term=0_-83ff31fb2b-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">Dispozi\u021bii generale pentru misiunile de asigurare \u00een materie de sustenabilitate<\/a><\/em><span class=\"stk-highlight\">. Concentr\u00e2ndu-se pe asigurarea raport\u0103rii \u00een materie de sustenabilitate, ISSA 5000 va fi cel mai cuprinz\u0103tor standard de asigurare \u00een materie de sustenabilitate, disponibil pentru to\u021bi practicienii din domeniul asigur\u0103rii de la nivel global. Consultarea este deschis\u0103 p\u00e2n\u0103 la 1 decembrie a.c.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u201eStandardul 5000 propus de IAASB reprezint\u0103 un pas esen\u021bial pentru \u00eembun\u0103t\u0103\u021birea \u00eencrederii \u00een raportarea \u00een materie de sustenabilitate. Aceast\u0103 propunere r\u0103spunde direct recomand\u0103rilor \u00a0Organiza\u021biei Interna\u021bionale a Comisiilor de Valori Mobiliare \u0219i completeaz\u0103 activitatea altor normalizatori de standarde, inclusiv International Ethics Standards Board for Accountants\u201d, a precizat Tom Seidenstein, pre\u0219edintele IAASB. \u201eRaportarea corporativ\u0103, fie c\u0103 este concentrat\u0103 pe latura financiar\u0103 sau cea sustenabil\u0103, se bucur\u0103 de mai mult\u0103 \u00eencredere atunci c\u00e2nd prime\u0219te asigurare extern\u0103 \u0219i independent\u0103 pe baza standardelor acceptate la nivel global elaborate independent \u00een interesul public\u201d, a mai men\u021bionat pre\u0219edintele IAASB.<\/span><\/p>\n<p><span class=\"stk-highlight\">ISSA 5000 este un standard general bazat pe principii adecvate at\u00e2t pentru misiuni de asigurare limitat\u0103, c\u00e2t \u0219i pentru cele de asigurare rezonabil\u0103, care vizeaz\u0103 informa\u021bii raportate la nivelul oric\u0103rui subiect legat de sustenabilitate. Standardul se va aplica \u00een prelucrarea informa\u021biilor privind sustenabilitatea, \u00eentocmite \u00een baza oric\u0103ror cadre generale de raportare adecvate. Aceste cadre generale includ numeroasele cadre de raportare deja implementate \u0219i cele \u00een proces de elaborare, inclusiv, dar f\u0103r\u0103 a se limita la cele emise de Uniunea European\u0103, International Sustainability Standards Board, Global Reporting Initiative, International Organization for Standardization. Standardul va putea fi utilizat nu doar de profesioni\u0219tii contabili, ci de to\u021bi practicienii \u00een asigurare atunci c\u00e2nd desf\u0103\u0219oar\u0103 misiuni de asigurare \u00een materie de sustenabilitate de \u00eenalt\u0103 calitate.<\/span><\/p>\n<p><span class=\"stk-highlight\">IAASB s-a angajat \u00eentr-un plan extins, la nivel \u00eenalt, de colectare a contribu\u021biilor de la o gam\u0103 larg\u0103 de p\u0103r\u021bi interesate, ce include \u0219i o serie de patru mese rotunde care vor avea loc \u00eencep\u00e2nd din luna septembrie a acestui an. Totodat\u0103, pe durata consult\u0103rii, IAASB va organiza, \u00een parteneriat cu alte organiza\u021bii, evenimente virtuale, regionale \u0219i na\u021bionale.<\/span><\/p>\n<p><span class=\"stk-highlight\">ISSA 5000 va fi disponibil \u00een francez\u0103, japonez\u0103, portughez\u0103 \u0219i spaniol\u0103 \u00een urm\u0103toarele s\u0103pt\u0103m\u00e2ni. Feedback-ul cu privire la revizuirile propuse poate fi transmis prin intermediul<\/span>\u00a0<a href=\"https:\/\/www.iaasb.org\/focus-areas\/understanding-international-standard-sustainability-assurance-5000?utm_source=Main+List+New&amp;utm_campaign=83ff31fb2b-IAASB-ISSA-5000-release-8.2.23&amp;utm_medium=email&amp;utm_term=0_-83ff31fb2b-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noreferrer noopener\">website-ului IAASB<\/a><span class=\"stk-highlight\">\u00a0p\u00e2n\u0103 la 1 decembrie 2023.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La 2 august, International Auditing and Assurance Standards Board (IAASB) a lansat \u00een consultare public\u0103\u00a0Standardul interna\u021bional privind asigurarea \u00een materie de sustenabilitate\u00a0(ISSA)\u00a05000,\u00a0Dispozi\u021bii generale pentru misiunile de asigurare \u00een materie de sustenabilitate. Concentr\u00e2ndu-se pe asigurarea raport\u0103rii [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7984,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7983","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=7983"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7983\/revisions"}],"predecessor-version":[{"id":7985,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/7983\/revisions\/7985"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/7984"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=7983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=7983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=7983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}