Archive

UK FRC sets out revised regulatory approach

CARB publishes reporting guidance for SB 253

CSDDD guidance consultation exposes old divides

Familiar fault lines between Washington and rights groups reemerges as Commission seeks views on guidelines

Investors opine on direction of travel for SASB

Corporate Disclosures analysises 24 investors' comment letters on the ISSB's exposure draft

EU Taxonomy: Accountants and standard-setters converge on scrapping OpEx metric, but split on how far to go

Responses to ESMA's technical advice consultation reveal broad support for narrowing the taxonomy's operating expenditure KPI, deep scepticism of non-binding Commission FAQs, and disagreement over how mixed groups should report

Democrats revive tax transparency efforts

Disclosure of Tax and Offshoring Act, introduced to Congress, would require full public country-by-reporting from US Multinationals

US SEC abandons oversight of shareholder proposal exclusions

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

UK FCA streamlines transaction reporting requirements

UK FRC releases materiality guidance