Accounting and reporting

• 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.

• Integrated Thinking Principles published, focusing on business model

  The Value Reporting Foundation published its six Integrated Thinking Principles on Tuesday, with the goal of helping organizations embed integrated thinking into their endeavors.

• Corporate Reporting Dialogue dissolves amid harmonisation of standards

  Stating that its mission has been accomplished amid global reporting harmony, the Corporate Reporting Dialogue is dissolving.

• IASB proposes new disclosure requirements for supplier finance arrangements

  Targeted amendments proposed by the International Accounting Standards Board are designed to provide more information about the effects of supplier finance arrangements on a company’s liabilities and cash flows.

• IASB proposal addresses noncurrent liabilities and covenants

  The proposal would require companies to report information to help investors assess whether noncurrent liabilities with covenants could become repayable within 12 months.

• Accounting for value

  Finding new ways to measure, manage, and understand organisational value is a critical role for finance professionals and management accountants.

• Prototypes provide clues on future sustainability disclosure requirements

  The newly announced International Sustainability Standards Board may have standards ready to publish in the second half of next year. Prototypes offer a look at what might be included in the proposed and final standards.

• FRC issues guidance on climate-related scenario analysis, reporting against TCFD

  UK premium-listed companies will need to report against Task Force on Climate-related Financial Disclosures recommendations from the end of the year.

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