Browsing: Reporting

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The Corporate Sustainability Reporting Directive (CSRD) came into effect on 5 January 2023. It will be phased in and will first apply to large European Union (EU) public interest entities. Then it will be gradually phased to also apply to non-EU entities with substantial operations in the EU.

New research from Yusuf J. Ugras, Ph.D., looking at the impact of financial reporting frequency provides insights for financial reporting regulators.   

If you want to see where the business world is heading, don’t just follow the headlines. Read the financial disclosures. They’re often a better indicator of what companies are prioritizing and where they see the next risks and opportunities.

In our Q1 2026 Quarterly Financial Reporting Update, we summarize notable developments from standard-setting bodies and regulators to help financial reporting professionals stay informed about changes that may impact accounting and disclosure practices.

In this context, the Ministry of Finance organized a public discussion of draft regulations in the areas of accounting, financial reporting, and auditing. The event was attended by representatives of the business community, professional and trade associations, academia, and government agencies.

ASIC’s crackdown on financial reporting misconduct has continued, with a recruitment firm the latest to face penalties for failing to meet its obligations.

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The Arkansas State University System has again earned the top national award in government financial reporting, an honor that covers the books at Arkansas State University-Mountain Home along with the rest of the system.

This data suggests there is a disconnect between what executives believe and what evidence shows.