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UN Global Compact publishes 2011 implementation survey

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Purpose-driven Business Reporting in Focus — Progress towards a comprehensive corporate reporting system
23 Sep 2020
This issue discusses the new WEF report on the progress towards global ESG standards and a statement by five leading international sustainability standard setters and frameworks on their intent to work to a comprehensive corporate reporting system.
Deloitte comment letter on the consultation on the renewed sustainable finance strategy
14 Jul 2020
Existing financial accounting requirements do not in our view hamper the adequate and timely consideration of climate and environmental risks in the recognition and measurement of assets and liabilities of entities in their financial statements.
Deloitte comment letter on IAASB proposal on extended external reporting
13 Jul 2020
We have responded to the IAASB’s Proposed Non-Authoritative Guidance: Extended External Reporting (EER) Assurance and two supplements, that was published in March 2020.
A Closer Look - Streamlined energy and carbon reporting
12 Jun 2020
Regulations intending to streamline energy and carbon reporting extend the current disclosures in annual reports for quoted companies and bring large unquoted companies and large limited liability partnerships (LLPs) into scope for periods beginning on or after 1 April 2019.
Deloitte comment letter on the consultation on the revision of the NFRD
10 Jun 2020
In our comment letter, we share comments on why changes to the NFRD are needed and on the key factors that should be taken into consideration by the EU legislators when adopting such changes.
Deloitte comment letter on Accountancy Europe's paper on interconnected standard-setting
03 Apr 2020
We welcome the paper as a constructive contribution to the global debate of how non-financial reporting could be harmonised and connected with financial reporting. We agree that there is a need for a global solution in view of the global flow of capital and the urgent need to address issues such as climate change which have no borders.
A closer look — Climate change
12 Dec 2019
A growing number of scientific projections detail not only potential average increases in global temperatures, but also the consequences, such as rising sea levels and more frequent extreme weather events. Economic forecasts are also increasingly reflecting these impacts, including related factors such as carbon pricing initiatives and changing demand for fossil fuels and renewable energy. It is critical to recognise that the past is no longer a predictor of the future. As a result, investors, regulators and other business stakeholders are increasingly demanding better disclosures on climate change matters and challenging companies that are not factoring the effects of climate change into their critical accounting judgements. This Closer Look publication provides an overview of investor and regulatory focus, and explores a framework for companies to use in responding to climate-related matters, including areas in the financial statements and in narrative reporting that might be ...
Accounting Roundup - Closing Out 2019
10 Dec 2019
Closing Out 2019 discusses the significant corporate reporting issues relevant to 31 December 2019 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2018/2019 and the ESMA’s common enforcement priorities for issuers in the European Union, together with other developments in reporting standards and areas of investor interest.
Governance in focus — On the board agenda 2020
05 Dec 2019
As 2019 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. After pieces on the economic outlook, the Nine Big Shifts and the “Social Enterprise”, we pull together, in one place, a series of articles reviewing many topics on the board agenda across four key themes – responsible business, risk & internal controls, remuneration and year-end reporting & assurance. Our annual review is, once again, a full read as there is much to consider.
Deloitte comment letter on the ACCA/CAANZ/ICAS consultation paper on SDG disclosures
21 Nov 2019
Deloitte (UK) has commented on 'Recommendations for SDG Disclosures: a consultation paper' jointly published by the Association of Chartered Certified Accountants (ACCA), Chartered Accountants Australia and New Zealand (CAANZ), and the Institute of Chartered Accountants of Scotland (ICAS).

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