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Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

IESBA launches 'role of CFO' project

And starts soul searching in doing so

Inquiry pinpoints weaknesses in UK human rights due diligence regime

Parliamentary committee calls for strengthening of reporting requirements under MSA and legislation to introduce mandatory corporate due diligence

Regulators and standards setters urge time limits on ISSB proposed Scope 3 disclosures relief

In responses to IFRS S2 amendments consultation

Two in three large Hong Kong-listed companies publish sustainability assurance reports, AFRC finds

Hong Kong sets out pathway to ISSB implementation

Reporting mandatory for listed companies from 2025, with assurance and reporting requirements for financial institutions to be introduced by 2028

Concerns over Big Four dominance of UK sustainability assurance market

FRC study on assurance engagements at FTSE 350 companies finds challenges in facilitating a competitive market

Hong Kong consults on ISSB-aligned standards

Hong Kong Institute of Certified Public Accountants proposes full alignment with IFRS S1 and IFRS S2

Nigeria issues ISSB adoption roadmap

Reporting requirements to be phased in, with transitional reliefs, until 2030

UK Sustainability Disclosure TAC issues call for evidence