The US Securities and Exchange Commission (SEC) has adopted amendments implementing the Holding Foreign Insiders Accountable Act, extending insider ownership reporting requirements to directors and officers of foreign private issuers listed in US markets.
South Korea joins the jurisdictions mapping out how global sustainability standards could enter national reporting rules.
The Financial Accounting Standards Board (FASB) has incorporated proposed taxonomy improvements into its Development Taxonomy to reflect changes introduced by Accounting Standards Update (ASU) 2025-10 on government grants.
Europe’s sustainability reporting machinery continues to evolve. EFRAG has released an updated version of its VSME Digital Template, adding Dutch and Irish language versions and, usefully for many preparers, introducing a new data migration tool designed to carry existing reports smoothly into the latest template.
Ethiopia is weighing a major step toward global sustainability disclosure practices. The Accounting and Auditing Board of Ethiopia (AABE) has launched a consultation on a draft roadmap that would see the country adopt the sustainability disclosure framework developed by the International Sustainability Standards Board.
Japan has formally joined the growing list of jurisdictions embedding global sustainability disclosure standards into regulation.
Two years ago, Europe’s banking supervisor warned that oversight of technology risk needed to step up a gear. Now, as the Digital Operational Resilience Act (DORA) takes root, the regulator finds that supervisory teams in member states are better placed to deal with these issues.
Two of Europe’s key financial authorities have weighed in on proposed changes to the European Sustainability Reporting Standards (ESRS), welcoming simplification but warning against any loss of substance.
Imagine a finance ministry that has just finalised its audited financial statements, only to begin the painstaking process of reshaping much of the same data to produce financial statistics for international reporting. The numbers may be related, but the frameworks are not fully aligned, and the reconciliation can be time-consuming, complex, and at risk of […]
Financial Reporting Council (FRC) has confirmed that companies using adapted financial statement formats will remain aligned with international requirements.
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