Sustainability

ESG emphasis can sway M&A transactions, influence valuation

More corporate leaders say they would pay more for acquisitions with a strong ESG profile, with buyers more likely to pay less or abandon deals for entities without one.

IFAC: Accountancy has a critical role in transformation

New reports and resources from IFAC offer guidance for professional accountants to lead their organisations in this transformative era.

Global Reporting Initiative seeks feedback on sustainability reporting taxonomy

Also, the IASB moves to finalise practice statement revisions to support integrated reporting.

IPSASB moves to develop first climate-based disclosure standard

Also, the Global Reporting Initiative seeks feedback on revisions to labour standards.

Increasing trust in sustainability data

The purpose of accounting and finance professionals depends on maintaining trust, and this commitment must now extend as much to sustainability data as it always has to financials.

CIMA referral service highlights Datamaran’s ESG software

Also, IFAC responds to IESBA’s ethics standards for sustainability reporting.

The view from the President: Multi-capital transformation

‘Our success will depend on how well we can collaborate as well as analyse.’

IASB issues amendments to IFRS 9

Also, IFAC pays tribute to AICPA & CIMA leader Barry Melancon.

Support for ISSB standards extends to Africa, China

Jurisdictions representing over half the global economy by GDP move towards aligning sustainability disclosure standards with those of the ISSB.

IASB proposes taxonomy amendments to support IFRS 18

Also, the Global Reporting Initiative releases CSRD reporting guidance for companies.

CSRD delays: Non-EU companies, industry-specific data on 2-year hold

The European Sustainability Reporting Standards featured in the Corporate Sustainability Reporting Directive now take effect in 2026 for non-EU companies.

IFRS and EFRAG release interoperability guidance for companies

Also, the ISSB publishes sustainability taxonomy to support companies and investors.

IFAC proposes ‘future-fit’ enhancements to education standards

ISSB begins work on biodiversity project; IASB starts review on accounting for intangibles.

Despite barriers, smaller companies make big strides in sustainability

Insufficient funding for climate action can be an obstacle for small and medium-size enterprises, but the commitment worldwide to find a way continues to grow.

IFAC highlights key areas for sustainability upskilling

Also, the IAASB launched a video series to help stakeholders understand the proposed changes to the fraud standard.

IPSASB proposes amendments to assets standard

Also, the UKEB seeks UK stakeholders’ views on a recent exposure draft from the IASB, and the EU’s new “due diligence” rules address firms’ impacts on human rights and the environment.

April FM: Sustainability, credible leadership, delivering bad news

FM’s editor-in-chief details the advice and insights featured in the April edition of the magazine. Listen to the podcast episode or read the Q&A.

IASB opens consultation on standard for SMEs

Here’s a roundup of recent developments in the financial reporting world, including new guidance from IFAC to support accounting in the public sector.

4 ways to build businesses’ long-term sustainability

As sustainability stewards, finance professionals can lead the shift to a “systems value perspective”, which first requires assessing a business’s ESG maturity.

IESBA publishes guidance in relation to PIE audits

FRC announces roundtable discussion dates for Stewardship Code review; FCA relays priority areas in the final year of its three-year strategy.

Sustainability

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