AGI Denim releases 2022/23 sustainability report
US rolls out beneficial ownership reporting regime
Treasury's regulation commences requirements to disclose under Corporate Transparency Act
France moves first on CSRD transposition
Directive incorporated into national framework, with jail time included as a potential punishment for non-compliance
SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward
New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.
Ropes & Gray: Highlights from EFRAG's materiality guidance
ASKEL: Sustainability reporting guide for SMEs
United Group releases 2022 sustainability report
2023 - A year of promise, will 2024 be the year of fulfilment?
Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting
Accountants on the front line of whistleblower protection
The crucial role of finance professionals in ensuring whistleblowers are protected from harm
Implementing Scope 3 accounting at Caterpillar
CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions