AB articles with multiple-choice questions
Earn free, verifiable CPD by reading AB articles and answering the related multiple-choice questions
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The next phase: nature reporting
A new ACCA report explores the core principles of this new approach and how they can be implemented
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ISSB takes its time
With a timetable for future standards unclear, the board could be suffering from ‘second-album syndrome’
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Disconnected climate reporting
The IASB is looking at how to join up the dots in climate-related disclosures
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Many not ready for CBAM
The requirements are complex and onerous, and the clock has started ticking
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ESG added to board remit
The revised Corporate Governance Code aims to put sustainability at the heart of good governance
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Sustainability reporting faces challenges
‘Green-tape’ concerns threaten the effectiveness of the EU’s new disclosures regime
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IFRS S2 about to drop
The standard encourages companies to assess how they will navigate the transition to a lower carbon economy
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Preparing for new carbon levies
The EU’s Carbon Border Adjustment Mechanism will challenge importers of greenhouse gas emissions-intensive goods
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Time to prepare for S1 and S2
The sustainability standards are coming and companies should start to make plans now
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ISSB must embrace everyone
Smaller businesses in emerging markets will need support in adopting the new sustainability standards
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The social licence to operate
Environmental responsibility and other non-financial factors are now key elements of reputational risk
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Double materiality in the frame
Reporting on a company's impact on the outside world, as well as fulfilling sustainability disclosure requirements, raises a number of issues
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Blockchain can support ESG
The technology is being applied to help companies measure their emissions and report on their sustainability
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Blockchain boost for sustainability
Distributed ledger technology is being applied to a range of business activities well beyond its cryptocurrency origins
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Impairment: future concerns
The increased focus on climate change presents challenges for users of IAS 36
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Sustainability reporting
Developments in climate change disclosure requirements and guidance
