The International Accounting Standards Board has issued narrow-scope amendments to sale and leaseback transactions requirements in IFRS 16 'Leases'.
- Touching the void [of sustainability reporting]
- Single vs double materiality: An academic debate?
- ISSB reports on future plans at the World Standard-Setters' Conference
- Companies not sufficiently disclosing the financial impact of climate change
- EFRAG sustainability TEG reviews at definition of affected communities in ESRS social standards
- Levi Strauss releases 2021 sustainability report
- Push back on ESG is a "denial of capitalism"
- PwC releases 2022 annual report
- A pragmatic approach to getting started with the ESRS
- Deloitte China to pay $20m penalty for audit breach