The UK Endorsement Board has adopted three narrow-scope amendments, published by the International Accounting Standards Board.
Amendments have been made to Disclosure of Accounting Policies, Definition of Accounting Estimates and Deferred Tax related to Assets and Liabilities arising from a Single Transaction.
Sven Gentner, head of unit at DG Fisma, debunked the notion that CSRD was an exterritorial regulation at an event organised in the European Parliament this week.
Awareness of institutional investors highlights financial materiality of nature-related issues
How software can help US companies with their climate reporting obligations
