The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) are planning to merge, the organisations have announced.
They said the merged organisation, to be called the Value Reporting Foundation, could eventually integrate “other entities focussed on enterprise value creation”.
The Value Reporting Foundation and the Climate Disclosure Standards Board (CDSB) had jointly signalled interest in entering into exploratory discussions in the coming months, they said.
When formed by mid-2021, the merged organisation is to be led by Janine Guillot, currently CEO of SASB. Charles Tilley, CEO of IIRC, will serve as senior advisor, partnering with Guillot on the integration of the two organisations.
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