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Recent sustainability and integrated reporting developments

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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 IIRC consultation draft of its revised Framework
18 Aug 2020
Two points we especially note: The IIRC should especially focus on collaboration with framework and standard-setters to achieve a consolidated and comprehensive system of standards and to achieve connectivity between non-financial and financial reporting standards and the IIRC should support deeper engagement between the IIRC and the Trustees of the IFRS Foundation to create a clearer path towards a single system with connected oversight of standards for all forms of corporate reporting while also advocating for a broadening of the Trustees’ remit.
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.
Deloitte comment letter on IIRC's 'focused engagement' related to its <IR> Framework
25 Mar 2020
We have commented on the IIRC’s ‘focused engagement’ exercise on the planned revision of the International <IR> Framework. We believe that the IIRC should evolve its thinking beyond an ‘integrated report’ and towards a conceptual framework for connected (or integrated) reporting.
Deloitte comment letter on the CDSB consultation on advancing nature-related financial disclosures
28 Feb 2020
Deloitte (UK) has commented on 'Advancing Nature-related Financial Disclosures and use of the CDSB Framework' published by the Climate Disclosure Standards Board (CDSB).
IPSAS in your pocket — 2020 edition
16 Jan 2020
This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2020.

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