Despite efforts to promote equity, real parity in business leadership in Latin America is not expected until 2051. This is revealed in the new report Mujeres que deciden, by Grant Thornton Argentina and Fundación FLOR, which warns of a persistent phenomenon: the “Drop to the Top”.
European sustainability reporting requirements have changed significantly in 2025. We have summarised the key changes across CSRD, CSDDD, ESRS and EU Taxonomy.
The 2008 financial crisis prompted a review of regulations in the banking sector. As a result, new entities entered the market offering digital solutions that combine traditional services with opportunities inherent to the online financial market.
The ISSB has published amendments to the Greenhouse Gas Emissions Disclosure requirements of IFRS S2.
EU Parliament furthers negotiations on proposed Omnibus changes to the CSRD and CSDDD.
EU Parliament continues negotiations on proposed Omnibus changes to the CSRD and CSDDD.
On 10 July 2025, the IFRS Foundation published educational material about using ISSB Industry-based Guidance when applying ISSB Standards.
The IFRS Foundation has published its first IFRS SDS guide, which aims to provide practical guidance on how to report climate-only information when utilising the ‘climate-first’ transition relief option.
On Tuesday 15th April 2025, we signed a collaboration agreement in the areas of gender diversity and women's leadership with Fundación Liderazgos y Organizaciones Responsables (FLOR).
The World Economic Forum breaks down the five factors driving major structural shifts in the world’s economy and financial markets.
On 17 December 2024, the IFRS Foundation and European Financial Reporting Advisory Group (EFRAG) announced the release of its technical advice on the voluntary reporting standard for non-listed micro-, small-, and medium sized undertakings (VSME).
This article discusses IFRS 2 and the accounting for equity-settled share-based payment transactions with employees.
Exploring the sustainability journey for the mid-market and what's driving these organisations to take action.
The U.S. Securities and Exchange Commission (SEC) adopted on 6 March 2024 some significant and highly anticipated climate-related disclosure requirements for public companies in their periodic disclosure reports and in registration statements for public offerings (Final Rules).
Employee mobility and international working arrangements have become established tools in talent attraction and incentivization and a key way businesses become and remain competitive within their industries.
On 2 May 2024, the long-awaited and highly anticipated interoperability guidance has been jointly issued by the IFRS Foundation and European Financial Reporting Advisory Group (EFRAG).