May 31, 2023
This comprehensive review of anti-corruption corporate reporting by the largest publicly traded companies worldwide decodes the current state of anti-corruption reporting practices and highlights the urgent need for enhanced quality, reliability, and comparability in this crucial area. It also raises a series of policy questions around jurisdictional differences, comparability, governance, and the completeness and reliability of the information provided.
May 31, 2023
Chief financial officers (CFOs) occupy influential leadership roles in their organizations. They are ideally placed to drive momentum of Integrated Reporting as a means to understand and communicate how their organizations create value over time. This publication sets out how integrated reporting supports the CFO agenda.
May 19, 2023
Since many professional accountants serve on and are accountable to audit committees, the International Federation of Accountants (IFAC), has released Key Questions for Audit Committees Overseeing Sustainability-Related Disclosure to prepare audit committees with effective questions to ask when overseeing sustainability and ESG related disclosures. The key questions for audit committees cover: • Roles and responsibilities across the organization • Data collection, processes and controls • What’s being reported? • Audit and assurance
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