AIA ensures that our members have the skills, knowledge and tools to promote sustainable business practices.
The Financial Reporting Council (FRC) has publishes an Annual Review of Corporate Reporting, which outlines the FRC’s ‘top ten’ areas where improvements to reporting are required.
Premium listed companies will be required to disclose their compliance with the Taskforce for Climate-related Financial Disclosures (TCFD) recommendations on a comply-or-explain basis.
The Irish Auditing and Accounting Supervisory Authority (IAASA) has released an information note on Reporting Climate Change.
In June 2023, the International Sustainability Standards Board (ISSB) issued IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. In the light of these new IFRS Sustainability Disclosure Standards, the IFRS Foundation has republished this educational material to remind stakeholders of the long-standing requirements in IFRS Accounting Standards to report on the effects of climate-related matters in the financial statements when those effects are material.
This publication from the International Federation of Accountants outlines the benefits of using and reporting sustainability information for small and medium-sized entities (SMEs).
It highlights the range of services small and medium-sized practices (SMPs) can offer, including advisory, reporting, agreed-upon procedures and assurance.
It also provides practical steps for SMPs to build their capabilities and begin their sustainability journey.
Read the IFAC Sustainability Report for SMEsAs a member of the European Federation of Accountants and Auditors for SMEs (EFAA), AIA collaborates with other professional bodies across Europe to support SMPs and SMEs.
Published guidance explains how sustainability reporting is rapidly evolving and why early preparation is essential. It offers practical advice on how SMPs can help their clients respond to new reporting requirements and prepare sustainability reports.
SMPs can contribute to a sustainable EU economy by advising clients on sustainable business practices, adopting those practices themselves, preparing sustainability reports and providing assurance on sustainability information. This includes reducing carbon footprints, complying with environmental regulations and embracing digital technologies to support remote working and inclusive workplaces.
Guidance for SMPs on Sustainability ReportingInternational Accountant magazine covers a range of topics relating to green finance and sustainability, including news, insights and thought-leadership.
International Accountant is the official publication from the Association of International Accountants. The magazine is a highly-regarded member benefit, produced in print and digital formats with a worldwide readership. Filled with news, articles, features, technical information and legislative updates, it is an essential way for accountants to keep up to date with developments in their profession.
Contributions are sourced from top practitioners and academics, ensuring the highest standards of content.
For example, in International Accountant 143, Martta Ääri (COO & Co-Founder at Aila) considers the role of accountants in guiding SMEs towards sustainable compliance.
Read more articles from International AccountantIn the first of a four part series, ‘Transforming accountancy to create a sustainable future’, AIA council member Dr Peter Ellington urges accountancy firms to take advantage of the new sustainable economy.
Read ArticleWe ask how accountants can use their superpowers to save the world – and the ten areas they should focus on.
Read ArticleEFAA’s Salvador Marin and Paul Thompson consider the emergence of the sustainability agenda and its implications for SMEs and SMPs.
Read ArticleGanesh Ramaswamy considers the environmental, social and governance agenda and its implication on tax.
Read ArticleThe second of a four-part series sees Dr Peter Ellington and Fran Ellington explain how forward-looking accountancy practices are offering greenhouse gas accounting and net zero advisory services.
Read ArticleThis podcast series from the Green Finance Institute. It features interviews with thought leaders from the finance and policy sectors, exploring ideas and innovations that advance green and sustainable finance.
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