Archive

• Australia putting a climate twist on ISSB adoption

  24 July 2023

  Treasury and AASB running parallel consultations on climate disclosures, with requirements expected to come into effect July next year

• Insurers must lead the way on sustainable product reporting

  21 July 2023

  Chief life/health actuary of Munich Re Frank Schiller advises against waiting for governments to act

• ISSB/ESRS table: from three to two... to four columns!

  20 July 2023

  IFRS and EFRAG staff agree to disagree in publication stalemate

• Fear and lobbying in Brussels

  19 July 2023

  With stakeholders on tenterhooks as the Commission finalises ESRS, Corporate Disclosures reveals what is at stake

• Financial materiality under ESRS and ISSB misaligned?

  18 July 2023

  As the European Commission prepares the final delegated acts for ESRS, some stakeholders warn of potential double reporting

• Mapping sustainability risks and impacts

  18 July 2023

  How geospatial data can help companies understand regional sustainability considerations

• Australian climate reporting unfolds

  17 July 2023

  As Taylor Fry warns insurers of regulatory intervention

• UK set to adopt IASB's Pillar 2 tax reporting relief

  14 July 2023

  UKEB gives tentative approval while FRC amends accounting standards to bring in temporary relief from the accounting of deferred taxes arising from the OECD's Pillar Two tax reform

• The (nearly) forgotten interoperability table is back (from the future)

  13 July 2023

  And in 'substance' there is 'substantial' progress

• ESRS - the more things change, the more they stay the same

  13 July 2023

  NGOs push back on Commission for lowering ambitions while chambers of commerce insist the standards remain too burdensome and investors feel they are left in limbo