Archive

Demand growing for UK due diligence law

Investors, corporates and public show support for legislation to require companies to address negative environmental and human rights impacts

New world order for global tax

Work on the UN convention on international tax is underway, but where does this leave the OECD?

Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?

As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?

IASB finalises Pillar Two-related amendments to IFRS for SMEs

OECD developing mining due diligence handbook

IASB set to introduce SME deferred tax reporting relief

Board votes to ballot on introducing accounting relief for Pillar Two-related deferred taxes

UK FRC introduces Pillar Two deferred tax reporting relief

Australia delays tax transparency law

NGOs and trade unions left disappointed as government delays public country-by-country reporting requirements for a year after corporate lobbying campaign

ISSB urged to revamp approach to social standard-setting

IFRS Sustainability Consultative Committee calls for research on social standard to encompass human capital and human rights and factor in a broader range of stakeholders

IASB consults on Pillar Two tax relief in SME standard