Regulation
NEWS: Sustainability standards, 19 October, 2022
Investors call for sustainability standards to take in ‘double materiality’
Asset managers want the ISSB to include proposals for companies to report their impact on the environment.
NEWS: ESG reporting, 14 October, 2022
TCFD publishes its 2022 status report
Since the TCFD published its recommendations in 2017, many more companies have risen to the challenge. But ‘urgent progress’ is still needed.
NEWS: Regulation, 7 October, 2022
Renewed call for human rights due diligence law
Mandatory compliance would prevent the UK from being ‘a laggard’ in Europe on environmental and supply chain issues, say business signatories.
NEWS: Audit reform, 27 September, 2022
Auditors press for internal controls law
More than four years after the collapse of Carillion which sparked a call for ‘urgent’ audit reform, the wait continues.
NEWS: Diversity, 27 September, 2022
Law experts defend Nasdaq in board diversity battle
US academics point out that the proposed new requirements relate only to reporting and disclosure, not quotas.
NEWS: Legal and regulatory, 26 September, 2022
FRC publishes report on improving structured digital reporting
Companies are encouraged to take more ‘ownership and responsibility’ when adhering to the new rules on structured electronic reporting.
NEWS: Legal and regulatory, 25 September, 2022
FRC reviews reports on earnings per share and deferred tax assets
The FRC’s thematic reviews show examples of good practice for informative, transparent disclosure in line with IAS 33 and IAS 12.
NEWS: Regulation, 21 September, 2022
Fresh detail for reforming Section 172
Push continues to reform company directors’ duties so that they embrace a wider circle of stakeholders.
NEWS: Governance, 14 September, 2022
Board veto of shareholder AGM resolution under scrutiny
Lawyers challenge boards blocking shareholder resolutions
NEWS: Legal and regulatory, 8 September, 2022
FRC publishes 2022 review of stewardship reporting
The review reveals that signatories have doubled since 2021 and the quality of reporting has improved in many areas, including engagement.