Archive

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

The four horsemen of the ESRS simplification apocalypse

Final judgements due on four contested issues, with EFRAG set to approve streamlined standards on 25 November

IPSASB weighs up broad-lens sustainability disclosure standard

Staff say public sector standard based on IFRS S1 is feasible, urgent and pertinent, while practitioners argue that sustainability reporting will inevitably move beyond climate

Building credibility in public sector sustainability reporting

Experts highlight the role of accountants in ensuring disclosures are credible, coherent and decision-useful

Accountancy Europe issues guidance on 'fair presentation' in ESRS reporting

Accountancy Europe compares banking supervisory expectations and financial reporting requirements

Accountancy Europe: Impact of proposed new thresholds on CSRD scope

Concerns surface over IPSASB's approach to public policy climate reporting

Consultation respondents urge standard-setter to broaden disclosure requirements to policies not directly related to climate

Wim Bartels highlights CSRD assurance challenges

EFRAG issues summary of VSME event