Archive

Japan's regulator bets on human capital to make ISSB disclosure count

Koichiro Kuramochi, chief accountant and director of the international accounting office of the Financial Services Agency in Japan, explains why human capital disclosure is the area he expects to prove sustainability reporting's worth to investors

ACCA recommends measures to support SMEs with sustainability data

UK FRC publishes annual report

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

EFRAG updates digital tool mapping for SME sustainability reporting

EU bodies agree to simplifying rules for small mid-caps

Frank Bold publishes legal briefing on CSRD value chain cap

IASB proposes narrow-scope amendments to IFRS for SMEs

EFRAG and EC to host educational session on VSME

EFRAG issues VSME-aligned sustainability report