Archive

  • US scraps climate disclosure rule for federal contractors

    13 January 2025

    Federal Acquisition Regulatory Council announces withdrawal of proposal, arguing there is not enough time to implement the requirements before the next administration

  • Implementing CSRD: where pragmatism meets compassion

    23 December 2024

    Preparers feel the 'no pain, no gain' mantra

  • Swiss government proposes climate reporting overhaul

    12 December 2024

    As part of broader shift to align disclosure requirements with CSRD

  • Hong Kong sets out pathway to ISSB implementation

    10 December 2024

    Reporting mandatory for listed companies from 2025, with assurance and reporting requirements for financial institutions to be introduced by 2028

  • New Zealand extends transitional reliefs on climate disclosures

    15 November 2024

    External Reporting Board approves one-year extension to provisions on Scope 3 reporting and assurance, and anticipated financial effects disclosures

  • Integrated reporting, the (missing?) vision at the IFRS Foundation

    05 November 2024

    From the ease of conference panels to the harsh reality of board meeting decisions

  • Concerns over Big Four dominance of UK sustainability assurance market

    15 October 2024

    FRC study on assurance engagements at FTSE 350 companies finds challenges in facilitating a competitive market

  • New 'Taskforce' to tackle social-related disclosures

    25 September 2024

    Following in the footsteps of TCFD and TNFD, the Taskforce on Inequality and Social-related Financial Disclosures aims to issue disclosure framework in next two years

  • Hong Kong consults on ISSB-aligned standards

    20 September 2024

    Hong Kong Institute of Certified Public Accountants proposes full alignment with IFRS S1 and IFRS S2