Archive

US rolls out beneficial ownership reporting regime

Treasury's regulation commences requirements to disclose under Corporate Transparency Act

France moves first on CSRD transposition

Directive incorporated into national framework, with jail time included as a potential punishment for non-compliance

SASB Standards and the Swiss Army knife: investors tell ISSB to 'MacGyver' its way forward

New investor feedback suggests that SASB and the 'all-in-one' IFRS S1 is a Swiss Army knife that the ISSB can use to 'MacGyver' a plan for its agenda priorities. No need for an arsenal of thematic standards, investors mull.

Ropes & Gray: Highlights from EFRAG's materiality guidance

ASKEL: Sustainability reporting guide for SMEs

United Group releases 2022 sustainability report

2023 - A year of promise, will 2024 be the year of fulfilment?

Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting

Accountants on the front line of whistleblower protection

The crucial role of finance professionals in ensuring whistleblowers are protected from harm

Implementing Scope 3 accounting at Caterpillar

CFO Andrew Bonfield outlines how accounting methodologies have been introduced for measuring and reporting indirect emissions

EFRAG issues draft ESRS guidance