Convergence of non-financial frameworks and standards is gaining momentum and we are beginning to see how nature and society might be included in the financial statements. But can these frameworks tolerate such change? In these articles we explore this from the perspectives of different actors in the debate.
A listing of one-off Insights specials that focus on a particular subject, interviewing the key people, identifying developing trends and examining the underlying issues.
In this charity sector special, we look at how charities are overcoming the challenges presented by the coronavirus pandemic. We also examine the new sources of funding available for charities to assist their work during the pandemic and analyse the contribution the charity sector makes to the public sector.
Reporting on 2020/21 will be a challenge but there may also be opportunities for the development of corporate information despite the uncertainty. What do shareholders, investors and other stakeholders want from corporate reporting at this difficult time?