Archive

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

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

Brazilian securities commission sends ISSB disclosures back to voluntary realm

Political spending transparency makes a comeback

Requests for US firms to report on financial donations to parties and candidates maintain high levels of shareholder support

Investors take to the courts to defend resolutions

After US SEC announced it would not adjudicate on companies' requests to exclude shareholder proposals

Thailand builds out ISSB reporting requirements

SEC opens consultation on scope, timeline, applicable assurance standards and transitional reliefs

The role of ethics in a deregulated world

As the International Ethics Standards Board for Accountants (IESBA) convened in Lisbon for its first annual conference on 15 September, financial markets were getting to grips with fresh hints of deregulation coming from the US and Europe.

Pakistan regulator proposes BOI registry

Thai SEC joins TNFD forum

Philippines to release ISSB-aligned sustainability reporting guidelines

Regulators globally divided over which topic the ISSB should focus on beyond climate

While they unanimously called on the international standard setter to focus on implementing IFRS S1 and S2