Archive

  • 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

  • Commission's ESRS adjustments fail to appease corporates

    12 July 2023

    Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment