We develop and issue reporting standards on accounting, audit and assurance, and climate, for entities across the private, public, and not-for profit sectors.
Assurance over GHG Emissions - Key terms
Watch our short animation explaining key terms used in the proposed assurance standard for Greenhouse Gas (GHG) Emmisions disclosures.
Trends, research and publications
Disclosure dilemmas – getting the mix right
Amendments to the Classification and Measurement of Financial Instruments. Comments due 7 June 2023.
Improved approach for disclosure requirements from the IASB
Making doing good easier
PBE FRS 48 Guidance