The Financial Reporting Council (FRC) has issued a Staff Guidance Note in response to the Financial Conduct Authority’s (FCA) revised UK Listing Rules (UKLR), which took effect in July 2024.
The International Federation of Accountants (IFAC), in partnership with the We Mean Business Coalition and the Global Accounting Alliance, recently published the resource Building Trust in Sustainability Reporting and Preparing for Assurance. This guide provides a comprehensive roadmap for establishing effective governance arrangements and controls to bolster confidence in sustainability disclosures.
The UK’s Financial Reporting Council (FRC) is taking steps to enhance sustainability reporting assurance through focused roundtable discussions. These roundtables, introduced as part of the FRC’s ongoing market study initiated in March 2024, aim to gather insights from stakeholders regarding the current state and future direction of sustainability assurance.
The latest episode of the Workiva ESG Talk podcast delves into the world of environmental, social, and governance reporting, featuring an interview with XBRL Chair (and Vice Chair of PwC US) Wes Bricker and XBRL International CEO John Turner.
The Financial Reporting Council (FRC) has launched a survey of the UK market for sustainability assurance services. This initial study aims to ensure the efficient functioning of the rapidly expanding market and to enhance the quality of assurance provided over companies’ sustainability reporting.
The International Federation of Accountants (IFAC) has published a broad examination of sustainability disclosure and assurance practices beyond the G20, showing a need for alignment and assurance.
The International Auditing and Assurance Standards Board (IAASB) published its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements in early August.
The Monitoring Group (MG) has again reported on its progress on strengthening the international audit-related standard-setting system.
The International Auditing and Assurance Standards Board (IAASB) has confirmed that it will bring forward the consultation on its proposed new sustainability assurance standard, the International Standard on Sustainability Assurance™ (ISSA) 5000.
This week saw FASB Chair Rich Jones sit down with XBRL International Chair Wes Bricker at a FASB Webinar on Digital Reporting. Diving into data quality, Inline XBRL assurance, and the impact of AI on both digital reporting and the accounting profession, this was a wide ranging discussion.
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