Value Reporting Foundation

IMA is a member of the International Integrated Reporting Council (IIRC) and under formal cooperative arrangement, with the Sustainability Accounting Standards Board (SASB).

On June 10, 2021, the IIRC and SASB announced their merger to form the Value Reporting Foundation (VRF). With the intention of enabling organizations to action, the VRF supports business and investor decision-making through the issuance of the Integrated Thinking Principles, the Integrated Reporting Framework, and the SASB Standards.

On November 3, 2021, in connection with the UN Conference of Parties 26 in Glasgow, the Trustees of the IFRS Foundation announced the formation of a new International Sustainability Standards Board. As part of this development, the VRF, along with the Climate Disclosures Standards Board, publicly committed to consolidate into the IFRS Foundation structure to support the new Board.

To facilitate IMA’s response to these developments, it has formed a Sustainable Business Management Global Task Force.

For inquiries about IMA’s involvement regarding sustainable business information and management, which includes reporting and disclosure, please contact:

Jeff Thomson, CMA, CAE
President and CEO
+1 (201) 474-1586

Shari Littan, CPA, JD
Director, Director, Corporate Reporting, Research & Policy