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Accounting for Climate Resilience rounds out a four-part series designed to help finance professionals build sustainability literacy; UK FRC reviews climate disclosures.
This week’s roundup examines the latest developments in corporate reporting, including an update on the IAASB’s work on sustainability assurance engagements.
The IFRS Foundation’s International Sustainability Standards Board issued IFRS S1 and IFRS S2 on Monday, the first two global standards for sustainability reporting.
The FRC says the review is to “encourage improvement in the general quality of company disclosures”. Also, IPSASB begins on climate-related reporting standards.
IFAC issues sustainability-related disclosure guidance for audit committees; the IASB issues disclosure requirements to increase transparency of companies’ supplier finance.
This week’s roundup examines the latest developments in corporate reporting, including guidance from the IFRS for SMEs on reporting climate-related financial information.
Jeremy Osborn, FCMA, CGMA, AICPA & CIMA's global head of ESG, joined the FM podcast for this second in a two-part discussion on the rising importance of ESG initiatives.
An AICPA & CIMA leader focused on ESG explains the difference between ESG and sustainability, and why governance is sometimes a forgotten part of ESG, in this podcast episode with transcript.
Two other international standard setters praise the report; IASB announces a project exploring link between company financial statements and climate risks.
This week’s roundup examines the recent developments in corporate reporting, including guidance for audit firms from the UK Financial Reporting Council.
