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Showing 1 - 7 of 7 results for "OFR"

COVID-19 risks and impacts disclosure "unprecedented challenge": AICD

RACHEL ALEMBAKIS  |  FRIDAY, 17 JUL 2020  |  NEWS
... issues, how they can impact the content of the directors' report and, where relevant, the operating and financial review (OFR), how COVID-19 impacts the content of the directors' declaration regarding the preparation of financial statements and the entity's ...

Climate action by regulators deferred, not denied: MinterEllison

RACHEL ALEMBAKIS  |  FRIDAY, 22 MAY 2020  |  NEWS
The COVID-19 pandemic is not likely to halt regulatory and investor expectations around corporate progress on climate change risk, according to MinterEllison. Sarah Barker, head of climate risk governance at Minter Ellison Lawyers MinterEllison recently ...

ASIC critiques management of non-financial risk in governance review

RACHEL ALEMBAKIS  |  FRIDAY, 4 OCT 2019  |  NEWS
... impact an entity's financial prospects for future years and that may need to be disclosed in an operating and financial review (OFR)." The update and emphasis on disclosure of material risk from climate change in the OFR has "upped the ante" on companies ...

Regnan calls for greater disclosure on human capital management

RACHEL ALEMBAKIS  |  FRIDAY, 8 SEP 2017  |  NEWS
... managed changes, should be disclosed?" Regnan sees disclosing human capital information in the operating and financial review (OFR) as being relevant where human capital management is material to operational status, strategy and prospects, and "expect ...

ASX200 ESG reporting improves, but laggards persist: ACSI

RACHEL ALEMBAKIS  |  FRIDAY, 1 MAY 2015  |  NEWS
... a guidance for directors to provide "useful and meaningful information" when preparing an operating and financial review (OFR) as part of directors' annual reports. RG 247 recommends that an OFR should include a discussion of risk that could affect financial ...

APRA adds materiality to trustees' risk management declaration

RACHEL ALEMBAKIS  |  FRIDAY, 17 OCT 2014  |  NEWS
... a guidance for directors to provide "useful and meaningful information" when preparing an operating and financial review (OFR) as part of directors' annual reports. RG 247 is widely seen as opening further opportunities for transparency around environmental ...

ASIC guide widens scope of risk, future prospect disclosure

RACHEL ALEMBAKIS  |  FRIDAY, 23 MAY 2014  |  NEWS
... a guidance for directors to provide "useful and meaningful information" when preparing an operating and financial review (OFR) as part of directors' annual reports. RG2 47 is based on a section of the Corporations Act - Section 299A subsection 1 subsection ...
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