Assurance challenges in the Context of CSRD
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Polly Tsang, Senior Financial Services Regulatory Manager considers some of the challenges of assurance over CSRD.
Here you will find articles produced for the Investment Management sector of the Financial Services Faculty.
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Polly Tsang, Senior Financial Services Regulatory Manager considers some of the challenges of assurance over CSRD.
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In November 2023, the FCA issued a concluding report covering. We look at the key issues affecting our members.
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As the UK gears up for a general election, the parties have been readying their manifesto positions, including for financial services.
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In a world grappling with environmental and social challenges, investors are increasingly drawn to funds that align with sustainability goals.
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Concerns that financial services organisations are paying lip service to DE&I has prompted proposals that strengthen the regulator’s expectations around non-financial misconduct.
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The recent and spectacular advances made in generative artificial intelligence have been possible because of shared data.
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Polly Tsang, Financial Services Manager explores some of the issues Professional Services Firms need to be thinking about now with the introduction of the Corporate Sustainability Directive (CSRD) in 2025.
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Earlier this year the IASB launched a call for evidence as part of its post implementation review of the impairment requirements in IFRS 9 Financial Instruments. Some respondents to the call for evidence pointed out that the impairment model in IFRS 9 is procyclical, a point also discussed by the ECB in a working paper published in June 2023.
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In recent years, the issue of "financed emissions" has become a crucial aspect of the climate change discussion, highlighting the significant role that financial institutions play in contributing to greenhouse gas emissions.
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Following HM Treasury’s consultation on its proposed regulatory regime for environmental, social, and governance (ESG) ratings providers, Polly Tsang, ICAEW’s Financial Services Regulatory Manager, outlines the planned rules and where they should be expanded.