Archive

Australia's regulatory reassurances

ASIC to focus on supporting companies in early years of mandatory reporting under AASB S2, as reporting and assurance requirements are phased in

When history stops being a guide: climate risk exploring the new frontiers of accounting

Singapore consults on 'climate-first' reporting framework

ACRA issues draft IFRS S2-aligned climate disclosure requirements, and a draft voluntary general disclosure standard based on IFRS S1

Commission official flags legal grey areas as EFRAG consults on non-EU standards

European Commission legal officer notes practical challenges and uncertainties associated with the requirements for subsidiaries of non-EU companies to report in line with ESRS-40a

ISSB nature exposure draft goes to ballot

Board votes to begin approval process on draft practice statement, with 120-day consultation to be launched in October

Materiality maturing: EU companies iterate on DMAs

Corporates take a more targeted approach to assessing material IROs in second year of ESRS reporting

South Korea to introduce mandatory sustainability disclosures in 2028

Regulator brings forward timetable for large listed companies, as it looks to insurers and other investors to fold the data into their own reporting

AI takes root in corporate reporting

Governance and oversight key as companies implement Generative AI tools to reduce disclosure burdens

Corporate Disclosures joins the climate reporting dots at its 2026 Forum

Japan's integrated reporting success story

Voluntary integrated disclosures serve as a key tool for companies to communicate their long-term value creation and business strategies to investors