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Showing 51 - 60 of 331 results for "accounting"

Nature-related disclosures underway

ROSE MARY PETRASS  |  THURSDAY, 1 FEB 2024  |  NEWS
... asset owners and managers, banks, insurers and leading market intermediaries such as stock exchanges and audit and accounting firms. The list also includes publicly listed companies across geographies and industry sectors representing US$4 trillion in ...

Investors "flying blind" to climate litigation risk

ROSE MARY PETRASS  |  MONDAY, 15 JAN 2024  |  NEWS
... overlooking the financial risk from litigation, researchers from Oxford University and the University of Melbourne warn. Accounting for recent developments in legal action significantly changes the distribution of climate-related risk between firms ...

Treasury publishes climate disclosure legislation

RACHEL ALEMBAKIS  |  MONDAY, 15 JAN 2024  |  NEWS
... legislation that would make financial disclosure of climate risk and opportunity mandatory in Australia using the Australian Accounting Standards Board (AASB)'s SR1 Australian Sustainability Reporting Standards - Disclosure of Climate-related Financial ...

Top 10 most-read articles of 2023

ROSE MARY PETRASS  |  THURSDAY, 28 DEC 2023  |  NEWS
... (ASRS) will first focus on climate-related financial reporting, under an exposure draft released by the Australian Accounting Standards Board (AASB). #7: Social license or social-washing - weighing the value of public statements on the Voice August ...

Preparing for mandatory climate reporting: Energetics

RACHEL ALEMBAKIS  |  THURSDAY, 14 DEC 2023  |  NEWS
... Standards Board (ISSB)'s global reporting framework. Business should not underestimate the task ahead. The Australian Accounting Standards Board (ASSB) has released an exposure draft of the Australian Sustainability Reporting Standards (ASRS). A ...

Research flags need for comprehensive ESG reporting

ROSE MARY PETRASS  |  THURSDAY, 7 DEC 2023  |  NEWS
... government will merge the three bodies that oversee financial reporting and set reporting standards - the Australian Accounting Standards Board (AASB), the Auditing and Assurance Standards Board and the Financial Reporting Council. Professor Peter Carey ...

Super investment key to decarbonising Australia: ASFA

RACHEL ALEMBAKIS  |  TUESDAY, 5 DEC 2023  |  NEWS
... including fund governance, framing and communicating investment beliefs, portfolio construction and management, risk accounting and management, engagement with investee entities, and disclosure to members," the report said.

Treasury proposes merger of accounting, audit bodies

RACHEL ALEMBAKIS  |  MONDAY, 27 NOV 2023  |  NEWS
... legislation to merge the three bodies that oversee financial reporting and set reporting standards - the Australian Accounting Standards Board (AASB), the Auditing and Assurance Standards Board and the Financial Reporting Council. The new integrated ...

Fears grow around greenwashing litigation protections

ROSE MARY PETRASS  |  MONDAY, 6 NOV 2023  |  NEWS
... threats of tarnished reputations and legal action. "There is a need for clear, updated guidance from the regulator or accounting bodies as to what constitutes 'reasonable grounds' in the context of climate-related financial disclosure for industry ...

AASB publishes climate-related disclosure standards draft

RACHEL ALEMBAKIS  |  MONDAY, 23 OCT 2023  |  NEWS
... (ASRS) will first focus on climate-related financial reporting, under an exposure draft released by the Australian Accounting Standards Board (AASB). AASB has opened up a 120-day comment period on ASRS 1 General Requirements for Disclosure of Climate-related ...