Materiality judgements leading to additional disclosures (IAS 1 Presentation of Financial Statements/IFRS 18 Presentation and Disclosure in Financial Statements) In this proposed example, …

house data systems or corporate disclosures that are audited or assured. Surveyed institutional investors lack trust in the unaudited information a company self-reports and is the least used data. …

The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first set of additional sector guidance. The guidance includes recommended sector-specific metrics for disclosure in line …

ISSB publishes webcast and educational material on industry-specific disclosures The ISSB has released a 14-minute webcast on the importance of industry-specific disclosures to investors. At the …

We help organisations understand and proactively respond to the ever-evolving sustainability and climate regulatory landscape. Our Global Sustainability & Climate Regulatory Centre offers …

So why make ESG disclosures in the first place? The simple answer is that stakeholders are calling for them.2 ESG extends beyond climate change to include corporate diversity, worker health and safety, …

Continuation of the framework development The Taskforce on Nature-related Financial Disclosures (TNFD) released a third beta version (v0.3) of their framework, building on its previous releases, with …

The biopharmaceutical industry’s commercial model has been an important part of each company’s success, but the current capabilities and strategies are unlikely to suffice for future complexities and …

Lo scorso 14 maggio 2024 è stata pubblicata la seconda edizione del Rapporto sullo stato di attuazione delle Raccomandazioni della Task Force on Climate-Related Financial Disclosures, dando seguito …

Contracts on an Entity’s Own Equity Entities raising capital must apply the highly complex, rules-based guidance in U.S. GAAP to determine whether (1) freestanding contracts such as warrants, options, …