Features and articles
Exclusive
Major UK banks ECL capabilities have improved
- Article
- 30 Oct 2025
The PRA finds that major UK banks have improved their IFRS 9 Expected Credit Loss (ECL) capabilities but that certain risk remain elevated and encourages the banks to continue to look at challenging and enhancing their processes.
Exclusive
Sustainability Reporting in Financial Services: A Progress Report
- Article
- 17 Jan 2025
Sustainability reporting is rapidly evolving as a critical component of corporate accountability and transparency, particularly in the financial services sector.
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Insights from FSB report on climate related vulnerabilities
- Article
- 17 Jan 2025
The Financial Stability Board (FSB) has released an important report titled Assessment of Climate-related Vulnerabilities: Analytical Framework and Toolkit,.
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Attesting time for financial services
- Article
- 01 Jul 2024
ICAEW’s Financial Services Faculty highlights the potential implications of the new Corporate Governance Code attestation requirement on banks and insurers.
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IFRS S2 Climate-related Disclosures: commercial banking and mortgage finance sector guidance
- Article
- 17 May 2024
IFRS S2 Climate-related Disclosures require an entity to disclose information about its climate-related risks and opportunities. The ISSB has published additional sectoral guidance to illustrate how aspects of IFRS S2 requirements may be applied.
Exclusive
Climate based disclosure guidance under IFRS S2 for Insurers
- Article
- 16 May 2024
With the release of IFRS S2 Climate-related disclosure in June of 2023, insurers who are considering a voluntary application of the standard in advance of any endorsement by local authorities are looking into what the new requirements mean for them.
Exclusive
Assurance challenges in the context of CSRD
- Article
- 20 Mar 2024
Polly Tsang, Senior Financial Services Regulatory Manager, considers some of the challenges of assurance over CSRD.
EFRAG aids SMEs with new sustainability data standard
- Article
- 06 Feb 2024
Exposure Draft proposes a simple reporting tool to help SMEs respond to requests for sustainability data from business partners such as banks, investors or larger company clients.
Representations
ICAEW REP 048/25 IFRS Exposure draft - Amendments to greenhouse gas emissions disclosures - Proposed amendments to IFRS S2
- Representation
- 27 Jun 2025
- PDF (258kb)
A representation dated 27 June 2025 to a consultation published by International Sustainability Standards Board on 28 April 2025.
ebooks
Exclusive
Environmental accounting, sustainability and accountability
- 01 Jan 2019
The book closely explores how organizations can embed care for the environment as fundamental to their functioning... [and] covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments.
Exclusive
Principles of sustainable finance
- 20 Feb 2019
Combines theory, empirical data, and policy to explain the sustainability challenges for corporate investment.
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Quantitative methods for ESG finance
- 08 Jan 2023
An introduction to ESG finance from a quantitative analyst's perspective. Combines the theoretical and quantitative basis underlying risk factor investing and risk management with an in-depth discussion of ESG applications.
Exclusive
Six Capitals: capitalism, climate change and the accounting revolution that can save the planet
- 28 Apr 2020
Six Capitals charts the rise of four movements: multi-capital accounting, for society, nature and profit; the push for a new type of corporation legally bound to benefit nature and society while making a profit; ecosystem accounting for nations; and legal rights for nature.
Exclusive
Practical sustainability strategies: how to gain a competitive advantage
- 31 Mar 2020
Contains guidance on sustainability strategies and tools to improve competitive business advantage.
Exclusive
Environmental reporting
- 01 Jan 2013
Covers on environmental reporting requirements in the UK, including the measurement of environmental impacts.
Exclusive
Creating value in a regulated world: CFO perspectives
- 05 Oct 2006
A guide to handling regulatory and reporting demands for senior executives.
Sustainability Summit 2025
This two-day summit is designed to provide finance professionals with the practical insights and strategies necessary to lead on sustainability.
