Archive

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

King V - Integrated thinking, double materiality, and giving boards a voice

Mervyn King and IRC CEO Leigh Roberts explain what's changed in South Africa's revised corporate governance code, and how companies can apply it in practice

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?

Singapore consults on 'climate-first' reporting framework

ACRA issues draft IFRS S2-aligned climate disclosure requirements, and a draft voluntary general disclosure standard based on IFRS S1

Four appointed to IFRS Interpretations Committee

Due diligence on trial

Republicans aim to scale back Corporate Transparency Act

US House Committee advances bill to exempt 99.8% entities from beneficial ownership requirements

French companies' disclosures to be integrated into Climate Data Utility

Three appointed to Sustainability Standards Board of Japan

ISSB house in construction, architectural plans unaccounted for

Standards setter hears views from advisory forum on potential IFRS S3 for nature related disclosures