Our regular look at corporate reporting globally, including new sustainability standards in Canada, proposed changes to the climate disclosures regime in New Zealand and Japan’s response to the IASB’s equity method exposure draft.

Fahad Asgar summarises the latest technical developments in corporate reporting, including a major update to the IFRS for SMEs Accounting Standard; the release of the European Commission’s Omnibus proposal; ICAEW’s response to the FRS 101 2024/25 annual review; updated timelines for identity verification changes under Companies House reform; and the FRC’s digital tool to transform access to company data.