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.
Sustainability is a key consideration for 24% of travellers, but only 5% to 10% are willing to pay at least a moderate surcharge for it, a survey found.
The percentage of companies disclosing climate-related information is increasing each year, but many preparers continue to face challenges reporting governance information.