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

CSDDD guidance consultation exposes old divides

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

Shift launches explainer series on CSDDD implementation

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

Australian Treasury looks to ease sustainability assurance requirements

Government consults on alternative measures to simplify sustainability reporting and assurance requirements, including whether to scrap reasonable assurance

Sustainability disclosure is "still a mess" - reporting policy expert warns

Pressure from Washington, a paring-back of Europe's rules and unresolved questions over interoperability have left sustainability disclosure without a clear destination. A senior financial reporting policy expert argues the fix starts with a narrower question: what does this do to the financial statements?

IFRS Foundation confirms five-year plan for standard-setting bodies

US applies further pressure over EU sustainability rules

Government calls on EU policymakers to honour 2025 commitments and reduce CSDDD requirements for US businesses

ISSB's technical questions on SASB raise the old architecture conundrum

Comment letters on the board's SASB overhaul keep circling back to the same unresolved point: what are the standards, exactly, supposed to be?

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