Sustainability

• IESBA releases guidance for PIE revisions; UK plans to reduce carbon emissions

  This week’s roundup examines the latest developments in corporate reporting, along with the UK government’s plans to reduce carbon emissions.

• Travel sector mulls green future, but tourists reluctant to pay

  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.

• UK businesses could save money under new data laws; FRC revises TAS 100

  This week’s roundup examines developments in corporate reporting, along with an announcement on the UK’s sustainability partnership with Canada.

• Engagement, consistency key to bridging climate reporting gaps

  The percentage of companies disclosing climate-related information is increasing each year, but many preparers continue to face challenges reporting governance information.

• First global sustainability standards approach the finish line

  The International Sustainability Standards Board announces that IFRS S1 and IFRS S2 will be released in June and effective for some companies in 2024.

• Oxford, AICPA & CIMA launch certificate programme in sustainability

  The executive management programme for leading accounting and finance professionals is designed to strengthen participants’ knowledge base, network.

• How CFOs are handling the push for more ESG reporting

  Increasing environmental, social, and governance disclosures create challenges for CFOs — here’s how four CFOs are dealing with them.

• UK sets out plan to regulate cryptoassets; FRC opens consultation

  The IASB has published a document explaining priorities for a project related to business combinations.

• A view from the C-suite: Green optimism and investing in solutions

  Despite global concerns, 78% of leaders are “somewhat” or “extremely” optimistic the world will take sufficient steps to avoid the worst effects of climate change.

• New audit rules proposed for LCEs; CMA scrutinises ‘greenwashing’

  This roundup examines the IAASB’s proposed auditing standard for less-complex entities and an update on the CMA’s ongoing work into misleading green claims.

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