Displaying 1-10 of 43 results
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Introducing the Modernisation of Corporate Reporting
- Article
- 19 Feb 2026
With the UK government announcing its focus on streamlining and modernising corporate reporting, Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, sets out its plans, clarifying what happened to the non-financial reporting review and explaining how ICAEW members’ views will influence changes.
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Nature-related reporting: the next big chapter in the global baseline
- Article
- 11 Feb 2026
Toby Roxburgh, ICAEW’s Sustainability Manager for Nature & Biodiversity, explores the growing investor demand for high‑quality nature‑related information and how this has led the ISSB to begin nature-related standard-setting on biodiversity and ecosystems in response.
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Climate transparency in financial reporting
- Article
- 06 Jan 2026
Justin Bazalgette, Senior Engager for EOS at Federated Hermes Limited, explains investors are demanding greater transparency on how climate commitments shape corporate financial statements. With new global reporting standards raising the bar, companies and auditors face mounting pressure to show how climate risks are factored into valuations – or risk losing investor trust.
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UKEB invites engagement on the draft endorsement assessment of IFRS 19
- Article
- 09 Dec 2025
Stakeholders are invited to submit comments on the [Draft] Endorsement Criteria Assessment ([Draft] ECA) of IFRS 19 Subsidiaries without Public Accountability: Disclosures, published on 28 November 2025.
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ICAEW’s take on the draft UK Sustainability Reporting Standards
- Article
- 10 Nov 2025
Georgina Chalk, Technical Manager in ICAEW’s Corporate Reporting Faculty, takes a closer look at ICAEW’s responses to the UK Government’s three recent sustainability-related consultations, focusing on the draft UK Sustainability Reporting Standards consultation.
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Accounting for environmental agreements
- Article
- 10 Nov 2025
As environmental obligations reshape land use and development, new corporate reporting challenges are emerging. Kate Hardy, Director at Albert Goodman, examines the key accounting principles relevant to biodiversity and nutrient neutrality agreements.
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The future of accountancy is here
- Article
- 24 Sep 2025
ICAEW’s Next Generation ACA has a sharper focus on sustainability, ethics and technology – preparing future Chartered Accountants to lead with confidence. Shaun Robertson, ICAEW’s Director, Education and Qualifications, explains.
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Developing a UK sustainability reporting and assurance framework
- Article
- 05 Sep 2025
The government recently held three consultations aimed at shaping the future of sustainability reporting and assurance in the UK. With the comment period now closed, this article outlines the scope and focus of each consultation and what may come next.
Cash flow statements: the direct or indirect method?
- Article
- 20 Aug 2025
As the International Accounting Standards Board embarks on a review of its cash flow statement accounting standard, accounting historian Professor Stephen A Zeff FCA (Honorary), Rice University, US, explores the use of the direct and indirect methods under different frameworks.
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UKEB seeks stakeholder engagement on the draft endorsement assessment of IFRS 18
- Article
- 04 Jul 2025
Stakeholders are invited to submit comments on the [Draft] Endorsement Criteria Assessment of IFRS 18 Presentation and Disclosure in Financial Statements published on 9 July 2025.
Displaying 1-10 of 43 results