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Items tagged with "Disclosure"

TCFD releases status report on accelerating adoption, plus new guidance for net-zero transition

The Task Force on Climate-related Financial Disclosures (TCFD) has published its 2021 Status Report. It finds that disclosure in line with the TCFD’s recommendations has accelerated significantly, growing by 9% in 2019–20.

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Japan set to mandate climate disclosures from April 2022

Japan’s Financial Services Agency (FSA) is likely to require mandatory climate disclosures as early as April next year, covering carbon emissions as well as other climate-related risks.

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SEC proposes enhanced, structured disclosures on proxy votes

XBRL looks set to be deployed for reporting on funds stewardship in the US, facilitating access to information on how asset managers are voting at AGMs.

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IASB presents new approach to meeting investors’ information needs

For some time, the International Accounting Standards Board (IASB) has been developing and testing a pilot approach to develop disclosure requirements such that they better meet investors’ needs.

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Comparing executive remuneration disclosures worldwide

How does your country measure up when it comes to remuneration reporting? The Australian Accounting Standards Board (AASB) has published an interesting comparative review of executive remuneration disclosure requirements across nine jurisdictions, including Australia.

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SEC publishes sample letter on climate disclosures

The US Securities and Exchange Commission (SEC) has taken the interesting step of publishing a sample letter, illustrating comments that the Division of Corporation Finance might make on a company’s disclosures as they relate to climate change.

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SEC committee endorses tighter oversight of SPAC disclosures

In a unanimous recent vote, the Investor Advisory Committee (IAC) of the US Securities and Exchange Commission (SEC) has recommended stricter regulation of special purpose acquisition companies (SPACs).

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Sustainability disclosures and public sector integrity: IFAC calls for focus from G20

The International Federation of Accountants (IFAC) has issued a call to action to the G20 on ‘Four themes, two actions, one goal’.

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Data. Definition. Disclosure: three ‘D’s fundamental for green finance

Ravi Menon, the Managing Director of the Monetary Authority of Singapore (MAS), gave a keynote speech on ‘What we need to do to make green finance work,’ at the Financial Times Investing for Good Asia digital conference on 8 September.

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A basic bargain: Gary Gensler on disclosure and the SEC agenda

Gary Gensler, the Chair of the US Securities and Exchange Commission, gave testimony this week before the United States Senate Committee on Banking, Housing, and Urban Affairs.

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