Reporting & Disclosures

Reporting & Disclosures

Australia to Form New Standard-setting Body for Financial Reporting

By Sanday Chongo Kabange | 25/01/2025

The new body will provide a “one stop shop” for the development and issuance of accounting, sustainability, auditing and assurance standards.

Sustainable Finance

Indonesia Opens Carbon Exchange to International Participants

By Nithya Subramanian | 24/01/2025

Minister says every certificate issued for international trading has been validated and authorised to prevent double accounting, double payment, and double claims.

Conduct, Culture & Accountability

Chinese Regulators Should Introduce a Stewardship Code: Report

By Manesh Samtani | 24/01/2025

Fidelity International’s Flora Wang says the implementation of such a stewardship code in China would be a “decisively positive step”.

Climate Risk

FDIC Joins Federal Reserve in Withdrawing from NGFS

By Thisanka Siripala | 23/01/2025

The withdrawals are part of a broader trend of US organisations and financial institutions stepping back from climate-focused initiatives

Sustainable Finance

Thailand to Establish New Carbon Credits Market This Year – Reports

By Mark Johnston | 23/01/2025

An official from SEC Thailand said the country needs a much more active carbon credit market, operated by the stock exchange

Reporting & Disclosures

Australia Proposes Immunity Provisions for Sustainability Reports

By Thisanka Siripala | 23/01/2025

The limited immunity provisions are aimed at protecting businesses from certain liabilities and encouraging early adoption of sustainability reporting.

Reporting & Disclosures

TWSE Issues Guidelines on Scope 3 Emissions Disclosures

By Thisanka Siripala | 22/01/2025

The guidelines emphasize the identification, reporting, and integration of indirect emissions data into sustainability disclosures.

Reporting & Disclosures

PIOB Certifies IESBA’s Global Ethics Sustainability Standards

By Manesh Samtani | 22/01/2025

IESBA’s ethics standards for sustainability reporting will be launched in conjunction with IAASB’s sustainability assurance standard on 27 January

Reporting & Disclosures

Chinese Stock Exchanges Release Sustainability Reporting Guidelines

By Mark Johnston | 22/01/2025

The guidelines aim to help listed companies establish governance structures and management systems, identify material topics, and conduct specific disclosure tasks.