Search Results | Showing 1 - 10 of 11 results for "operating and financial review" |
| | | The New Zealand government has introduced world-first legislation that will require listed companies, banks, insurers and fund managers to make public climate risk-related disclosures. The legislation will affect not just New Zealand-domiciled entities ... |
| | | | ... risks and 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 ... |
| | | | 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 ... |
| | | | ... Effective disclosure for retail investors; and Regulatory Guide 247 Effective disclosure in an operating and financial review, to update information pertaining to climate change risk. In RG 228, the update incorporated the types of climate change risk ... |
| | | | ... company and we need partners in companies, that's really multiplying the effect of that." In its operating and financial review, Brambles noted that in the 2017 financial year, "Brambles' Sustainability Risk Committee conducted a review of the economic ... |
| | | | ... 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 ... |
| | | | ... those risks." In 2013, ASIC released Regulatory Guide 247 (RG 247), Effective disclosure in an operating and financial review, a guidance for directors to provide "useful and meaningful information" when preparing an operating and financial review (OFR) ... |
| | | | ... Investments Commission (ASIC) released Regulatory Guide 247 (RG 247), Effective disclosure in an operating and financial review, opening further opportunities for transparency around environmental and social issues and their material impacts as disclosed ... |
| | | | ... Commission (ASIC) last year released Regulatory Guide 247 (RG 247), Effective disclosure in an operating and financial review, a guidance for directors to provide "useful and meaningful information" when preparing an operating and financial review (OFR) ... |
| | | | ... research Australia and NZ, ISS ASIC released Regulatory Guide 247 (RG 247), Effective disclosure in an operating and financial review, last year and it is a guidance for directors to provide "useful and meaningful information" when preparing an operating ... |
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