Corporate Reporting
IAASA OBSERVATIONS ON SELECTED CORPORATE REPORTING ISSUES
IAASA has published its report, Observations on selected corporate reporting issues - years ending on or after 31 December 2025, offering guidance to issuers on a range of corporate reporting topics.
On sustainability reporting, acknowledging that this is an early stage of implementation, that best practice will take time to develop, and reflecting stakeholder feedback on first-year statements, IAASA anticipates material changes in the sustainability reports that will be published in early 2026.
FRC REVIEW OF CORPORATE REPORTING 2024/2025
The FRC published its Annual Review of Corporate Reporting for 2024/2025 examining the 2024/2025 reporting season and setting out the FRC’s expectations for 2025/2026.