ESMA specifies obligations on environmentally sustainable activities

Source: ESMA, 2 December 2020

The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has published its Consultation Paper containing ESMA’s draft advice to the European Commission on Article 8 of the Taxonomy Regulation. This specifies the content, methodology and presentation of >>> read more

FRC publishes future of corporate reporting discussion paper

Source: FRC, 11 November 2020

The UK Financial Reporting Council (FRC) has this week released a bold discussion paper proposing a future for corporate reporting based on a principles-based framework. It outlines a blueprint for a more agile approach to corporate reporting which challenges existing >>> read more