Sustainability

IASB opens consultation on proposed taxonomy update

Also, the IAASB issues guidance for the application of the International Standard on Auditing.

EU act establishes framework for AI regulation

IPSASB proposes limited-scope updates to accrual-basis standard; FRC launches discussion paper on digital reporting.

4 shifts redefining how finance creates sustainable value

Taking a longer-term view, managing intangible capitals and stakeholder relationships and establishing broader business model engagement will create new opportunities for finance.

IASB proposes amendments to subsidiaries standard

Also, the IASB issued climate-related reporting guidance.

UK announces plans to modernise corporate governance regulation

Also, the UKEB seeks stakeholder views on IFRS 18; the IAASB publishes guidance on ISA for less complex entities.

How a conglomerate streamlined its ESG reporting

Sri Lanka-based Hayleys Plc is an expansive conglomerate that has centralised and streamlined ESG reporting to ensure data consistency and integrity.

Global Reporting Initiative publishes CSRD reporting guidance

Also, the IASB’s review of IFRS 9 determines the standard is working as intended, with further enhancements probable.

CSRD reporting confidence is high, but data quality is lacking

97% of companies say they are ready to report under the EU sustainability directive this year, but most are not using technology to improve data reporting processes.

IFRS partnership looks to future-proof markets in sustainability

A collaboration of the IFRS Foundation and the International Finance Corporation aims to strengthen capital markets by promoting consistency in sustainability reporting.

ESG emphasis can sway M&A transactions, influence valuation

More corporate leaders say they would pay more for acquisitions with a strong ESG profile, with buyers more likely to pay less or abandon deals for entities without one.

IFAC: Accountancy has a critical role in transformation

New reports and resources from IFAC offer guidance for professional accountants to lead their organisations in this transformative era.

Global Reporting Initiative seeks feedback on sustainability reporting taxonomy

Also, the IASB moves to finalise practice statement revisions to support integrated reporting.

IPSASB moves to develop first climate-based disclosure standard

Also, the Global Reporting Initiative seeks feedback on revisions to labour standards.

Increasing trust in sustainability data

The purpose of accounting and finance professionals depends on maintaining trust, and this commitment must now extend as much to sustainability data as it always has to financials.

CIMA referral service highlights Datamaran’s ESG software

Also, IFAC responds to IESBA’s ethics standards for sustainability reporting.

The view from the President: Multi-capital transformation

‘Our success will depend on how well we can collaborate as well as analyse.’

IASB issues amendments to IFRS 9

Also, IFAC pays tribute to AICPA & CIMA leader Barry Melancon.

Support for ISSB standards extends to Africa, China

Jurisdictions representing over half the global economy by GDP move towards aligning sustainability disclosure standards with those of the ISSB.

IASB proposes taxonomy amendments to support IFRS 18

Also, the Global Reporting Initiative releases CSRD reporting guidance for companies.

CSRD delays: Non-EU companies, industry-specific data on 2-year hold

The European Sustainability Reporting Standards featured in the Corporate Sustainability Reporting Directive now take effect in 2026 for non-EU companies.

Sustainability

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