Sustainability

EU enforces new cybersecurity rules to enhance cyber resilience

Also, multiple entities publish studies, guidance, or calls to action related to sustainability.

4 actions to align sustainability goals with digital transformation

To better embed sustainability, reimagine the business model, identify software to invest in, measure impact, and move to systems thinking.

Is this sustainable? The intersection of compliance, company strategy

As many sustainability executives prepare for increased regulatory requirements, they also aim to gain a business advantage in the process, a global survey finds.

The link between sustainability reporting and social performance

Companies committed to sustainability goals are more likely to score higher in certain social indicators, new research shows.

CIMA and Hong Kong organisation agreement focuses on career growth

The new five-year agreement is intended to widen the opportunities open to CIMA members and HKICPA members.

The case for climate-change adaptation

Even a 2.0-degree Celsius rise in temperature this century could affect production of nine key food crops, metals, and minerals.

IFRS issues sustainability standard guidance

Also, the UK’s FRC announced a revised insurance sector standard.

IAASB approves new global sustainability assurance standard

ISSA 5000 is set to replace ISAE 3000 (Revised) as the preferred framework for providing assurance of sustainability standards.

IASB proposes amendments to investments standard

Also, the Global Reporting Initiative expands sustainability training opportunities, and IFAC addresses the role of accountants in emerging economies.

Australia passes climate reporting act

Also, the FRC issues revised UK and Ireland accounting standards.

Sustainability disclosures: Many UK companies make restatements

Nearly half of FTSE 100 companies restated sustainability disclosures this year, predominantly related to discrepancies in greenhouse gas metrics.

IASB opens consultation on proposed taxonomy update

Also, the IAASB issues guidance for the application of the International Standard on Auditing.

EU act establishes framework for AI regulation

IPSASB proposes limited-scope updates to accrual-basis standard; FRC launches discussion paper on digital reporting.

4 shifts redefining how finance creates sustainable value

Taking a longer-term view, managing intangible capitals and stakeholder relationships and establishing broader business model engagement will create new opportunities for finance.

IASB proposes amendments to subsidiaries standard

Also, the IASB issued climate-related reporting guidance.

UK announces plans to modernise corporate governance regulation

Also, the UKEB seeks stakeholder views on IFRS 18; the IAASB publishes guidance on ISA for less complex entities.

How a conglomerate streamlined its ESG reporting

Sri Lanka-based Hayleys Plc is an expansive conglomerate that has centralised and streamlined ESG reporting to ensure data consistency and integrity.

Global Reporting Initiative publishes CSRD reporting guidance

Also, the IASB’s review of IFRS 9 determines the standard is working as intended, with further enhancements probable.

CSRD reporting confidence is high, but data quality is lacking

97% of companies say they are ready to report under the EU sustainability directive this year, but most are not using technology to improve data reporting processes.

IFRS partnership looks to future-proof markets in sustainability

A collaboration of the IFRS Foundation and the International Finance Corporation aims to strengthen capital markets by promoting consistency in sustainability reporting.

Sustainability

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