Climate-related disclosure - doing enough?
Financial Reporting Brief: October 2020
Climate change is a predominant theme for some time and is gaining more traction as a major area both in terms of resilience and response to the challenges presented and ensuring the transparency of reporting.
ESG risks – time for clarity
Financial Reporting Brief: September 2020
Despite the enormity of the Covid-19 pandemic, we must not lose sight of the ESG risks highlighted earlier in the year - they have not gone away, and strategies and business models must take them fully into consideration.
Robust financial system - key to survival
Financial Reporting Brief August 2020
The COVID-19 pandemic is being seen by many as the worst peacetime recession in a century. The OECD estimates that the global economy will contract 6% in the current year. This is over three times worse than the 2008/09 financial crisis at its peak.
Goodwill – Sustainable in Current Environment?
Financial Reporting Brief July 2020
This month’s article ‘Goodwill – Sustainable in Current Environment?’ considers the broad perspective of corporate reporting in presenting a response to the question of whether business value can be sustained during and after Covid-19, and whether entities can avoid erosion of goodwill.
Covid-19 – The Epic Battle Continues
Financial Reporting Brief May 2020
This month’s article ‘Covid-19 – The Epic Battle Continues’ continues to look at the accounting considerations that have been magnified by Covid-19, developments in accounting guidance and the information and insights available on Deloitte websites.
Sustainable Activities – A Need for Transparent Reporting
Financial Reporting Brief March 2020
This month's Financial reporting Brief article 'Sustainable Activities – A Need for Transparent Reporting' looks at the increasing demand for more robust reporting and some recent developments to meet the challenge.
ESG Risks – The Reporting Challenge
Financial Reporting Brief January 2020
This month’s Financial Reporting Brief article ESG Risks – The Reporting Challenge considers the major and continuing evolution in environmental, social and related factors and how corporates need to meet the changing reporting demands.