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Internal auditors adapting to sustainability data challenges
10 May 2023
Internal audit directors are using new technologies and investing in education to overcome difficulties collecting relevant sustainability information
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Governance changes essential for US SEC climate compliance
5 May 2023
According to Christine Vaughan, director of energy and infrastructure at Roland Berger
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IASB votes to extend deferred tax reporting relief to SMEs
4 May 2023
Members voted to introduce a temporary relief from accounting for deferred taxes related to Pillar Two rules in the IFRS for SMEs Accounting Standard
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IFRS S1's one year relief... a relief for the ISSB as much as preparers?
4 May 2023
SASB integration not a straightforward affair
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Proposals for transition plan disclosures voted down at US banks' AGMs
3 May 2023
Shareholders at Bank of America, Wells Fargo and Goldman Sachs voted against resolutions to disclose their plans for achieving net zero emissions targets
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Department for Business and Trade deputy director unpacks UK approach to ISSB endorsement
28 April 2023
Andrew Death says government will review suitability of standards in the UK before making a decision on mandating them
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EFRAG CEO responds to concerns around ESRS granularity
27 April 2023
Saskia Slomp says materiality assessment will reduce number of data points in sustainability standards, in response to corporate criticism of reporting burden
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Japanese insurers and their investee companies divided over non-financial disclosures
25 April 2023
A survey by Japan's Life Insurance Association has found
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JURI adopts more ambitious position on CSDDD than Council
25 April 2023
No carve out for financial institutions and downstream value chain included
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EFRAG moves forward with adoption advice on IASB's Pillar 2 exemptions
25 April 2023
Financial Reporting Board votes to open public consultation on its Draft Endorsement Advice on amendments to IAS 12
