Corporate Reporting Insights – August 2024
Our August 2024 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.
IFRS® Accounting Standards developments
- IFRIC agenda decision – Disclosing segment revenues and expenses for reportable segments
- Accounting for carbon credits generated by carbon abatement activities
- Do financial assets with ESG-linked features meet the SPPI test?
- On the horizon - More disclosure in financial statements about climate-related and other uncertainties
Not-for-profit entities
Sustainability
- The latest on aligning Australian and international climate-related disclosure
- Assessing climate-related risks and opportunities
- ESG – achieving our business goals through the UN Sustainability Development Goals
- Evaluating material business risk: The critical role of Scope 3 GHG emissions
- GRI releases updated analysis tool on the UN Sustainable Development Goals and underlying targets
- TNFD and GRI interoperability: Paving the way to unified global reporting standards
- 30 June 2024 Sustainability Reporting Update
- Q2 2024 Sustainability Reporting Jurisdictional Update
Useful resources
- Register now to attend our next IFRS & Corporate Reporting webinar on 18 September or the rest of the series
- Register now to attend our next sustainability webinar on 28 August or the rest of the series
- Watch our most recent IFRS & Corporate Reporting webinars - Exploring the Operating and Financial Review – A comprehensive examination and Update on financial and sustainability reporting - Preparing for 30 June 2024
- Watch our most recent ESG webinar – Assessing climate-related risks and opportunities
- New BDO IFRS and corporate reporting resources by topic
- Comments sought on exposure drafts