Work to be done on ISSB adoption in East Asia
Standard-setters from Hong Kong and Japan outline their concerns over implementing ISSB-aligned sustainability reporting requirements
A Wild West story: the cost of a double materiality assessment
Friend or foe? Managing AI risks in the accountancy profession
Accountants are increasingly willing to use generative artificial intelligence to improve their productivity but need to be aware of its inherent and ever-evolving risks
Flexibility the cornerstone of ISSA 5000
IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic
IASB moving cautiously on climate risk project
Will only explore standard-setting on estimates, with illustrative guidance to be used for all other aspects of the project
Canada to launch consultation on IFRS S1 and S2 adoption in 2024
As ambition to be amongst first adopters takes a dent
TNFD up and running
Biodiversity framework published with 14 recommended disclosures
ESRS for SMEs: The key to Europe's new policy goals?
With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October
Is what's material for preparers material for auditors?
IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard
EU arms industry under fire on due diligence
NGOs pushing for defence companies' full value chains to be scoped into the Corporate Sustainability Due Diligence Directive but the Council's position remains a spanner in the works