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Part two of the Economic Crime Bill, setting out extensive provisions to reform Companies House, has been introduced to Parliament. This article focuses on the measures intended to improve financial information on the register.
The ISSB-GRI collaboration aims to show how two sets of standards can interact to provide unified reporting standards that meet the needs of investors and broader stakeholders.
ICAEW welcomes the International Sustainability Standards Board basing its proposed Climate-related Disclosures Standard on the TCFD framework, but expresses concerns about plans to put industry-based requirements on an equal footing.
Focus on intangible assets and cash flow statements announced but completion of current work plan will be a priority for the next two years to limit disruption for preparers.