Accounting and reporting

• UK government provides outline of reporting programme to combat ‘greenwashing’

  Detailed information on scope and timing will follow after public consultation.

• UK’s FRC issues guidance for reporting under IAS 37: Provisions, Contingent Liabilities, and Contingent Assets

  The review is aimed at helping investors understand the longer-term financial effects of climate change and other risks to companies’ prospects.

• SASB issues XBRL taxonomy to improve ESG reporting comparability

  The XBRL taxonomy aims to simplify ESG reporting and improve data aggregation and analytics.

• UK’s FRC issues guidance for electronic format annual reports

  The regulator provided tips for companies across the areas of process, usability and appearance, and tagging.

• Alternative performance measures: UK’s FRC sets out ways to improve transparency

  Companies should provide information for investors to understand clearly APM calculations, the rationale for adjustments, and their limitations.

• UK’s FRC sets out guidance on viability, going concern disclosures

  The global pandemic and the accompanying economic events have made viability and going concern a prominent issue for companies and investors alike.

• FRC provides guidance for corporate reporting under energy and carbon rules

  The regulator said companies need to explain their calculation method, what the reported numbers include, and the level of third-party assurance.

• UK’s FRC sets out information investors seek on risk, uncertainty, opportunity

  There remains a gap between the information users want and the disclosures that organisations provide, according to a report.

• Sustainability reporting: Getting clarity on materiality

  The question of what is material and how materiality is assessed is undergoing a major transformation. Now is the time to understand how changes will influence reporting standards.

• 5 steps to successful ESG reporting

  ESG reporting will continue to evolve until global standards are in place, but there are benefits in getting started now. These tips can help.

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