Die Autorinnen berichten über Tätigkeiten der Austrian Financial Reporting and Auditing Committee (AFRAC), European Financial Reporting Advisory Group (EFRAG), Accountancy Europe (AE), Europäische Union, International Accounting Standards Board (IASB), International Sustainability Standards Board (ISSB), International Federation of Accountants (IFAC), Financial Accounting Standards Board (FASB) und über die Nachhaltigkeitsberichterstattung.