Archive

  • FASB approves tax transparency measures

    01 September 2023

    But tax advocates still waiting on SEC to bring in public Country by Country reporting requirements

  • Regulators globally divided over which topic the ISSB should focus on beyond climate

    31 August 2023

    While they unanimously called on the international standard setter to focus on implementing IFRS S1 and S2

  • Japan continues to fly the flag for human capital

    31 August 2023

    Japanese respondents to the ISSB agenda consultation call for social disclosures

  • EFRAG piling the impact materiality pressure on ISSB

    30 August 2023

    Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate

  • No double materiality without assessment, no assessment without double materiality

    29 August 2023

    A look into Puma's prep-work for CSRD and top four tips for inexperienced companies

  • Teacher pension fund forcing the issue on disclosures

    28 August 2023

    With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'

  • California's climate disclosure laws gathering momentum

    25 August 2023

    Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package

  • EFRAG's application guidance, help or hindrance?

    24 August 2023

    Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

  • Materiality implementation guidance goes under EFRAG SRB's microscope

    24 August 2023

    Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations

  • IASB set to introduce SME deferred tax reporting relief

    23 August 2023

    Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes