Internal auditors adapting to sustainability data challenges
Internal audit directors are using new technologies and investing in education to overcome difficulties collecting relevant sustainability information
Governance changes essential for US SEC climate compliance
According to Christine Vaughan, director of energy and infrastructure at Roland Berger
IASB votes to extend deferred tax reporting relief to SMEs
Members voted to introduce a temporary relief from accounting for deferred taxes related to Pillar Two rules in the IFRS for SMEs Accounting Standard
IFRS S1's one year relief... a relief for the ISSB as much as preparers?
SASB integration not a straightforward affair
Proposals for transition plan disclosures voted down at US banks' AGMs
Shareholders at Bank of America, Wells Fargo and Goldman Sachs voted against resolutions to disclose their plans for achieving net zero emissions targets
Department for Business and Trade deputy director unpacks UK approach to ISSB endorsement
Andrew Death says government will review suitability of standards in the UK before making a decision on mandating them
EFRAG CEO responds to concerns around ESRS granularity
Saskia Slomp says materiality assessment will reduce number of data points in sustainability standards, in response to corporate criticism of reporting burden
Japanese insurers and their investee companies divided over non-financial disclosures
A survey by Japan's Life Insurance Association has found
JURI adopts more ambitious position on CSDDD than Council
No carve out for financial institutions and downstream value chain included
EFRAG moves forward with adoption advice on IASB's Pillar 2 exemptions
Financial Reporting Board votes to open public consultation on its Draft Endorsement Advice on amendments to IAS 12