Archive

UK FRC discussion paper on future of digital reporting

Smith Anderson issues guide on US Corporate Transparency Act

IFRS Foundation reappoints Gast and Mackenzie to IASB

Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

Recognition would require GRI- or ESRS- 'like' reporting

UK TAC revives dynamic materiality, and is divided on SASB

So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance

EU issues additional guidance on CSRD

Democrats seek Sope 3 disclosure guidance law

Legislation introduced to require EPA to issue additional guidelines on indirect emissions

IFAC guide on updates to IESBA Code

Giovanni Sabatini appointed as IFRS Foundation Trustee

BDO Global: Sustainability reporting jurisdictional update