Archive

IASB climate examples: Nick Anderson on fixing what is not broken

IASB publishes illustrative examples for reporting climate-related uncertainties in financial statements

Two modern slavery bills submitted to New Zealand Parliament

Proposed laws would require large companies to prepare statements on policies for combatting modern slavery and protecting human rights

Nepal consults on approach to ISSB adoption

ISSB standards form part of HK strategy to become Asia's green hub

But local stakeholders regret absence of impact reporting

Sixteen German companies reject EU sustainability deregulation

Financial Stability Board highlights ISSB adoption challenges

Regulators and standards setters urge time limits on ISSB proposed Scope 3 disclosures relief

In responses to IFRS S2 amendments consultation

Jurisdictional profiles illustrate fragmented ISSB adoption

Approaches to scopes, timelines and assurance vary amongst jurisdictions, whilst several have modified the transitional reliefs

ING describes messy start to CSRD reporting

ACCA summarises symposium on technology in accounting