Sustainability

FRC committee recommends use of IFRS sustainability standards in UK

The UK Sustainability Disclosure Technical Advisory Committee endorses the first two IFRS sustainability disclosure standards for use, with minor amendments proposed.

FRC publishes 3-year strategy and 2025-26 budget

Also, the IASB issues amendments to standards for reporting on nature-dependent electricity contracts.

FRC proposes revisions to pensions standard

Also, the UK government rolls out service to facilitate targeted government support for SMEs.

How ESG reporting can drive value creation

A study of a leading Netherlands bank offers management accountants four examples of best practice to take the lead in supporting their companies’ ESG journey.

FRC publishes annual review of Corporate Governance Code reporting

Also, the International Public Sector Accounting Standards Board issues pronouncements on mineral resources.

IFRS publishes sustainability disclosure guidance

Also, IFAC comments on the IAASB’s recent sustainability standard.

4 actions for CFOs to stay ahead on ESG

CFOs should understand the interplay between sustainability risks, opportunities, impacts, and value creation — and regulations and reporting requirements.

IFRS highlights global progress on climate disclosures

Also, the IASB proposes revisions to a standard focused on measuring provisions on company balance sheets.

First public sector climate standard in development

This week’s roundup opens with a request for feedback from the IPSASB on its first climate exposure draft, to enable global government responsibility on climate change.

EU enforces new cybersecurity rules to enhance cyber resilience

Also, multiple entities publish studies, guidance, or calls to action related to sustainability.

4 actions to align sustainability goals with digital transformation

To better embed sustainability, reimagine the business model, identify software to invest in, measure impact, and move to systems thinking.

Is this sustainable? The intersection of compliance, company strategy

As many sustainability executives prepare for increased regulatory requirements, they also aim to gain a business advantage in the process, a global survey finds.

The link between sustainability reporting and social performance

Companies committed to sustainability goals are more likely to score higher in certain social indicators, new research shows.

CIMA and Hong Kong organisation agreement focuses on career growth

The new five-year agreement is intended to widen the opportunities open to CIMA members and HKICPA members.

The case for climate-change adaptation

Even a 2.0-degree Celsius rise in temperature this century could affect production of nine key food crops, metals, and minerals.

IFRS issues sustainability standard guidance

Also, the UK’s FRC announced a revised insurance sector standard.

IAASB approves new global sustainability assurance standard

ISSA 5000 is set to replace ISAE 3000 (Revised) as the preferred framework for providing assurance of sustainability standards.

IASB proposes amendments to investments standard

Also, the Global Reporting Initiative expands sustainability training opportunities, and IFAC addresses the role of accountants in emerging economies.

Australia passes climate reporting act

Also, the FRC issues revised UK and Ireland accounting standards.

Sustainability disclosures: Many UK companies make restatements

Nearly half of FTSE 100 companies restated sustainability disclosures this year, predominantly related to discrepancies in greenhouse gas metrics.

Sustainability

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