As was described in the establishment of the IASB’s International Financial Reporting Standards (IFRS) in 2001, the goal was aimed at harmonising accounting standards between different countries. Before then, as an example, companies based in the US reported their property and plant on historical cost, whereas UK companies were allowed to revalue their property and plant. One can imagine the difficulty in making peer comparisons of companies operating in different countries, arguably reducing the quality of investment decisions made at the time.

Finally, sustainability standards are undergoing a similar evolution. RainDance is a member of the IFRS Sustainability Alliance, a global membership programme for sustainability standards offering curated insights on the integration of sustainability factors into investment processes. As a member, we receive tools to advance our understanding of the IFRS Sustainability Disclosure Standards, including: The SASB Standards, The Integrated Reporting Framework, and Integrated Thinking Principles

Aside from being the backbone of our internal investment process, our Research Centre also offers commissioned industry sustainability research.