Accounting and reporting

• EU agrees deal on company disclosures to combat greenwashing

  The provisional agreement will require a formal vote by EU states and parliament to ratify it.

• UK regulator updates guidance for company strategic reports

  The FRC made changes to align its guidance for strategic reports with UK legislation on climate-related disclosures, public interest entities, and more.

• Government expands UK regulatory scope and powers related to auditing

  Listed companies with more than 750 employees and over £750 million annual turnover will come under the UK’s FRC replacement, the government plans.

• IASB, ISSB plan to work jointly on reporting framework’s future

  The standards boards say they will collaborate on building the Integrated Reporting Framework into their standard-setting work.

• FRC sets out expectations on discount rate use in reporting

  Recommendations by the UK’s Financial Reporting Council cover consistency, transparency, obtaining third-party advice, and other topics relating to discount rates.

• UK’s FRC highlights reporting obligations on modern slavery

  Financial Reporting Council research found mandatory modern slavery statements were sometimes nonexistent or not publicised as required.

• ISSB sets out draft sustainability standards, 6-point plan

  The International Sustainability Standards Board’s launched consultation was coupled with a six-point plan to build on SASB standards development.

• Climate disclosure requirements set to take effect in UK

  Mandatory climate disclosures for the largest companies were enshrined into UK law last week. Here’s what companies will need to disclose after the law takes effect in April.

• What’s ahead for ESG strategy and reporting after COP26?

  Environmental, social, and governance matters are becoming more prominent for investors and companies.

• UK regulator urges companies to create positive culture

  A company can strengthen its business model by aligning culture with purpose, values and strategy, according to a UK Financial Reporting Council report issued Thursday.

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