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The Securities and Exchange Commission rule applies to listed companies and foreign private issuers. Also, the FRC issued Corporate Governance Code guidance.
The IFRS Foundation’s Partnership Framework and Knowledge Hub are collaborative initiatives designed to help jurisdictions adopt the new global baseline for sustainability reporting.
Recent regulations pave the way to more consolidated reporting in the UK, but the percentage of assurance performed by accountants remains below average.
IPSASB issues exposure drafts on accounting for natural resources; FRC releases guidance for companies’ applying the revised Corporate Governance Code.
More than four in five companies in a global study offered ESG-related executive incentives in 2023, up from two in three companies just two years ago.
The latest Global Risks Report from the World Economic Forum ranks extreme weather as the risk most likely to present a material crisis on a global scale over the next ten years.
The resources, which include enhancements to SASB standards, are designed to help companies apply global standards IFRS S1 and IFRS S2 that go into effect in 2024.
Nearly 200 countries commit to moving away from fossil fuels. IFAC issues standards revision plans, and the UK and Switzerland approve an audit qualification agreement.
AICPA & CIMA are among nearly 400 organizations declaring support of the IFRS Foundation’s efforts to create a global baseline for sustainability reporting.
Carbon emissions need to fall 25% to 50% by 2030 rather than the 11% that existing pledges will amount to, according to IMF managing director Kristalina Georgieva.
