The Securities and Exchange Board of India (SEBI) has been consulting on a regulatory framework that would require assurance for environmental, social, and governance (ESG) disclosures.
The International Organization of Securities Commissions (IOSCO) published a statement welcoming the International Sustainability Standards Board (ISSB)’s progress into the final stage of developing its first sustainability disclosure standards (above).
The International Auditing and Assurance Standards Board’s (IAASB) Proposed Strategy and Work Plan for 2024‒2027 includes a mention of exploring a new standard on XBRL.
The Monitoring Group (MG) – the international committee of regulators that oversights audit standards and ethical standards for the accounting and audit profession, has published a short report into the progress it has made so far implementing its recommended measures to strengthen the international audit system.
The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 for public comment.
Accountancy Europe has released an interesting discussion paper on sustainability assurance under the proposed Corporate Sustainability Reporting Directive (CSRD).
The Monitoring Group (MG) has published a paper drawing attention to the importance of high-quality audits to investors, issuers, national standard-setters, regulators and others.
Interesting news has recently emerged of fraudulent carbon emissions reports in China, with the Ministry of Ecology and Environment calling out four companies for doctoring or drawing misleading conclusions from carbon data.
Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!
As our regular readers will know, the Inline XBRL-based European Single Electronic Format (ESEF) is now required for financial reporting across the EU.
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