Dividends play a crucial role in the investment landscape, and the Financial Reporting Council (FRC) has emphasised the significance of comprehensive disclosure in this area. In a recent report, the FRC underscores the need for companies to go beyond mere disclosure of dividend amounts and provide deeper insights into their dividend policies and practices.
A new report from the International Federation of Accountants (IFAC) and the Association of International Certified Professional Accountants (AICPA & CIMA) finds that the largest global companies show momentum on sustainability reporting. However, barriers remain surrounding the provision of comparable, useful, high-quality information to investors.
Last week the US Securities and Exchange Commission (SEC) adopted the final rule on Insider Trading Arrangements and Related Disclosures. The rule introduces new disclosure requirements regarding insider trading policies and procedures, as well as making amendments to disclosure requirements for director and executive compensation.
A recent report by the International Federation of Accountants (IFAC) found inconsistency and incomparability in existing climate-related reporting. The report’s conclusions strongly support the global movement towards improved climate-related disclosure.
On Monday, our CEO John Turner gave a talk at the World Congress of Accountants in Mumbai as part of the “Technology and the Future” session. The session concentrated on new skills and capabilities that members of the accounting and audit profession, working both in industry and in practice, will need going forward.
Securities and Exchange Board of India (SEBI) Chairperson Madhabi Puri Buch addressed XBRL Asia Round Table in Mumbai, describing the Indian securities regulator’s approach to transparency as disclosure driven, but with the needs of users firmly in mind.
In another step forward for sustainability reporting at COP27, the Climate Data Steering Committee (CDSC) announced their final recommendations for the Net-Zero Data Public Utility (NZDPU or Utility). The accompanying white paper lays out the key challenges ahead and highlights the foundational data that will be required for a successful launch.
The US Securities and Exchange Commission (SEC) has adopted a final rule on tailored shareholder reports for those mutual funds and exchange-traded funds classed as ‘open-end funds.’
The UK Financial Reporting Council’s FRC Lab has released a new report on net zero disclosures, offering companies tips and questions to consider in communicating their net zero commitments.
The Task Force on Climate-related Financial Disclosures (TCFD) has published its 2022 Status Report, marking five years since it published its final recommendations in 2017.